s 3 Commencement of amendments to the Income Tax Act 1967
(1) Subparagraphs 4(a)(i), (ii) and (iii), paragraphs 4(b), 16(a), (b) and (d) and sections 5, 12, 13 and 17 have effect for the year of assessment 2023 and subsequent years of assessment. (2) Subparagraph 4(a)(iv) has effect for the year of assessment 2024. (3) Sections 6, 7, 8, 9 and 10 and paragraphs 16(c), (e) and (f) have effect for the year of assessment 2024 and subsequent years of assessment. (4) Sections 11, 14 and 15 are deemed to have come into operation on 1 January 2023.