The requirement is to show the ATO that you have received 10 hours of Instrument Instruction. To be instrument instruction it must be given by a FI qualified to do so, or even an IRI. Essentially, it is the 10 hours of IF that makes up the BIFM which may be credited to either the CPL or IR. Whilst it is not formerly stated as such, it would make sense to complete training that can be credited to either of those ratings. Some ATOs may not credit you with Ex19 from a PPL Course as Instrument Instruction, because it is part of a VFR course and not necessarily given by a FI qualified to give Instrument Instruction. The decision lies with the ATO doing your FI Course.