Section 31
of Measures for the Collection, Administration and Enforcement of Tax Act 2025
ActIn forceProvision 31 of 43
Section 31
(1)
Sections 32, 33, 34, 35, 36, 37, 38 and 40, paragraphs 39(a), (b), (f), (g) and (h) and subparagraph 39(c)(ii)
come into operation on 1 January 2026.
Act 875
(2)
Subparagraph 39(c)(i) and paragraphs 39(d) and (e) come into operation on 1 January 2027.