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24 Jun 10 Foreign Source Income Deferral Bill (No 1) 2010 awaits Royal Assent

On 23 June 2010, Tax Laws Amendment (Foreign Source Income Deferral) Bill (No. 1) 2010 was passed by the House of Representatives without amendment.

The Bill amends the ITAA 1936 to repeal the foreign investment fund and the deemed present entitlement rules; and ITAA 1936, ITAA 1997 and Superannuation Industry (Supervision) Act 1993 to make consequential amendments.

The Bill was introduced into the Senate on 24 June 2010, when it was passed without amendment.

The Bill now awaits Royal Assent.


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