Section 71
ActIn forceProvision 155 of 223
Section 71
(1)
Subparagraph 72(a)(i) and sections 75, 76 and 77 come into operation on 1 January 2024.
(2)
Subparagraph 72(a)(ii), paragraph 72(b) and section 74
have effect for the year of assessment 2024 and subsequent years of assessment.
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Finance (No. 2)
(3)
Section 73 has effect for the Financial Year beginning on 1 January 2025 and subsequent Financial Years.
(4)
Section 78 comes into operation on the coming into operation of this Act.