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 3 Application and saving provisions
94 Application of Part 2 amendments
The amendments made by Part 2 of this Schedule apply to assessments for the 2006-07 income year and later income years.