s 3 Commencement of amendments to the Income Tax Act 1967
(1) Sections 4, 6, 22, 23, 24 and 26, and paragraph 28(b) come into operation on the coming into operation of this Act. (2) Section 5 and subparagraph 10(a)(i) are deemed to have effect from the year of assessment 2015. (3) Sections 12, 13, 20 and 21, subparagraph 27(a)(iii), and paragraphs 27(b) and 29(e) are deemed to have come into operation on 30 June 2013. (4) Paragraph 7(a) is deemed to have effect from 1 January 2010. (5) Paragraph 7(b), sections 8 and 9, subparagraphs 10(a)(ii), (iii), (iv), (v), (vi), (vii) and (viii), paragraph 10(b), sections 11, 14, 15, 16 and 17, and subparagraphs 27(a)(i) and (ii), and paragraphs 29(a), (b), (c), (d), (f), (g) and (h) have effect for the year of assessment 2017 and subsequent years of assessment. (6) Sections 18 and 25 come into operation on 1 January 2017. (7) Section 19 has effect for the year of assessment 2019 and subsequent years of assessment. (8) Paragraph 28(a) is deemed to have effect from the year of assessment 2016.