Clause 1

This Act is the Income Tax (Amendment) Act 2016.(2) Section 11(1)(m), (n) and (q) is deemed to have come into operation on 23 February 2010.(3) Section 3 is deemed to have come into operation on 25 April 2013.(4) Section 20(1)(a) is deemed to have come into operation on 22 February 2014.(5) Section 10(a) is deemed to have come into operation on 1 April 2014.(6) Section 15(i) is deemed to have come into operation on 1 September 2014.(7) Sections 9(1)(a), (c) to (f) and (h), 11(1)(b), (c), (h), (i), (k), (l) and (p), 14(1)(b), 31(b) and (c) and 33(a), (c) to (j), (l) and (n) to (q) are deemed to have come into operation on 24 February 2015.(8) Section 49 is deemed to have come into operation on 18 March 2015.(9) Sections 8(1)(c) to (f), 15(a) to (h) and (j), (k) and (l), 16(a), 17(b), 24, 26(1)(b) and (c), 27, 34, 52(a), 54 and 55 are deemed to have come into operation on 1 April 2015.(10) Sections 10(b) and 13 are deemed to have come into operation on 29 May 2015.(11) Section 5(1)(d), (e) and (f) is deemed to have come into operation on 1 June 2015.(12) Sections 16(b) and (c), 17(a) and (c), 18, 40(a) and 52(b) are deemed to have come into operation on 1 July 2015.(13) Sections 25(1)(b) and (d), 35(a), 36(1)(b), 38(c), 39(b) and (e) and 56 are deemed to have come into operation on 1 January 2016.(14) Sections 4(b) and (p), 35(b), (c) and (d), 37, 38(a), (b) and (d), 39(a), (c) and (d) and 43 come into operation on 1 July 2016.