Section 3

Commencement of amendments to the Income Tax Act 1967

ActIn forceProvision 3 of 30

(1)

Sections 4, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 19,

25, paragraph 30(a), section 31, paragraphs 32(a), (b), (c) and

(e)

and section 33 have effect for the year of assessment 2007

and subsequent years of assessment.

Act 661

(2)

Section 5, paragraph 24(a), sections 26, 27, 28, 29 and paragraph 30(b) come into operation on 1 January 2007.

(3)

Section 18 has effect for the year of assessment 2006 and subsequent years of assessment.

(4)

Section 20 comes into operation on the coming into operation of this Act.

(5)

Sections 21, 22, 23, paragraph 24(b), paragraph 32(d)

and section 34 are deemed to have come into operation on 2 September 2006.