Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (114 of 2010)
Schedule 1 Repeal of the FIF and deemed present entitlement rules
Part 1 Main amendments
Income Tax Assessment Act 1936
17 Subsection 317(1) (definition of grossed-up amount)
Repeal the definition, substitute:
grossed-up amount , in relation to an attribution debit, has the meaning given by section 373.