Section 3
Section 3
(2)
Sections 7, 8 and 9 come into operation on the coming into operation of this Act.
(3)
Sections 10, 11, 18, 20, 21, 24, 25 and 26, and paragraph 28(b) come into operation on 1 January 2021.
(4)
Section 12 has effect for the year of assessment 2022 and subsequent years of assessment.
(5)
Subparagraphs 14(a)(vi) and (vii), subparagraph 14(a)(viii)
in relation to paragraph 46(1)(s) of the Income Tax Act 1967, paragraph 14(b) in relation to paragraphs 46(1)(r) and (s) of the
Income Tax Act 1967, and section 29 have effect for the years of assessment 2020 and 2021.
(6)
Subparagraph 14(a)(viii) and paragraph 14(b) in relation to paragraph 46(1)(t) of the Income Tax Act 1967 have effect for the year of assessment 2020.
(7)
Sections 19 and 22 are deemed to have come into operation on 1 January 2020.
(8)
Section 30 has effect for the years of assessment 2020,
2021 and 2022.