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History of this document
01 January 2026
Commenced
Note: Commencement of sections 4, 5, 7-12, 34, 61, 13-23, 24(1)(a) with respect to the insertion of paragraph (j) into paragraph 1 of the Third Schedule to the Income Tax Act), 24(1)(b), 26, 29-31, 33, 36-45, 47, 51 and 53
29 December 2025 this version
Commenced
Note: Commencement of sections 2, 3, 35, 48-50, 52, 54-60 and 62-70
01 June 2025
Commenced
Note: Commencement of section 46
01 January 2025
Commenced
Note: Commencement sections 6, 24(1)(a) (with respect to the insertion of paragraph (i) into paragraph 1 of the Third Schedule to the Income Tax Act), 27, 28, and 32
01 January 2017
Commenced
Note: Commencement of section 25