s 3 Commencement of amendments to the Income Tax Act 1967
(1) Sections 4, 7, 8, 9, 17 and 18, and subparagraphs 6(a)(i), (ii), (iii) and (iv) have effect for the year of assessment 2026 and subsequent years of assessment. (2) Subparagraph 6(a)(v) and paragraph 6(c) have effect for the year of assessment 2026. (3) Subparagraph 6(a)(vi) and paragraph 6(b) have effect for the years of assessment 2026 and 2027. (4) Sections 5, 10, 11, 12, 13 and 16 come into operation on 1 January 2026. (5) Section 14 has effect for the year of assessment 2028 and subsequent years of assessment. (6) Section 15 has effect for the year of assessment 2027.