Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (Cth)

Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010

No. 114, 2010

An Act to amend the law relating to taxation, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Repeal of the FIF and deemed present entitlement rules Part 1—Main amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Superannuation Industry (Supervision) Act 1993 Part 2—Other amendments Income Tax Assessment Act 1936 Part 3—Application and saving provisions

Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 No. 114, 2010

An Act to amend the law relating to taxation, and for related purposes

[Assented to 14 July 2010]

The Parliament of Australia enacts:

1 Short title This Act may be cited as the Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010.

2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 14 July 2010 2. Schedule 1, Part 1 The day this Act receives the Royal Assent. 14 July 2010 3. Schedule 1, Part 2 Immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006. 14 September 2006 4. Schedule 1, Part 3 The day this Act receives the Royal Assent. 14 July 2010