Section 3

Sections 5 and 10 come into operation on 1 January 2025.

Section 6 comes into operation on 1 April 2025.

Section 7 comes into operation on the coming into operation of this Act.

Paragraphs 9(e), (f) and (h) have effect from the year of assessment 2025 until the year of assessment 2027.

Amendment of section 6