Clause 52

The amendment in section 41 shall not affect payments made under section 45 of the principal Act before 1st July 2012 to a non-resident person, and section 45(4) and (5) in force immediately before that date shall continue to apply in relation to such payments and any deduction therefrom.

The amendment in section 43 shall not affect deductions made under section 45D of the principal Act before 1st July 2012 from payments to a non-resident person, and sections 45D(2) and 45(5) (as applied by section 45D(3)) of the principal Act in force immediately before that date shall continue to apply in relation to such deductions.

For a period of 2 years after the date of commencement of this section, the Minister may, by regulations, prescribe such provisions of a savings or transitional nature consequent on the enactment of any provision of this Act, as he may consider necessary or expedient.