Finance Act, 2025

Act 7 of 2025

Finance Act, 2025
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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

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