Section 3
of Measures for the Collection, Administration and Enforcement of Tax Act 2025
ActIn forceProvision 3 of 43
Section 3
(1)
Section 4 has effect for the year of assessment 2027 and subsequent years of assessment.
(2)
Paragraphs 5(a) and (c) and subparagraph 5(b)(ii) come into operation on 1 January 2027.
(3)
Subparagraph 5(b)(i) has effect for the year of assessment 2026
and subsequent years of assessment.
(4)
Paragraph 5(d) comes into operation on 1 January 2026.