Section 3

Section 6 has effect for the year of assessment 2019 and subsequent years of assessment.

Sections 4, 7, 8, 9, 14, 20 and 21, and paragraph 19(a)

have effect for the year of assessment 2020 and subsequent years of assessment.

Paragraphs 5(b), 16(a) and 19(b), and sections 10, 11, 13,

15, 17 and 18 come into operation on 1 January 2020.

Section 12 and paragraph 16(b) come into operation on the coming into operation of this Act.

Amendment of section 2