Clause 52

Notwithstanding section 27(a), section 43(5) of the principal Act in force immediately before the date the Income Tax (Amendment) Act 2013 is published in the Gazette shall apply to any payment made before that date of income from a profession or vocation to an individual or foreign firm to which section 43(4) of the principal Act applies.

Notwithstanding the repeal and re-enactment of Part XXB of the principal Act by section 48, Part XXB of the principal Act in force immediately before the date of commencement of that section shall continue to apply to any case relating to the administration of the principal Act, or a request made under section 105D, in respect of which an application to the High Court under that Part has been made before that date, and is pending on that date.

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.