Clause 57

For a period of 2 years after the date of publication in the Gazette of the Income Tax (Amendment) Act 2023, the Minister may, by regulations, prescribe such provisions of a saving or transitional nature consequent on the enactment of any provision of that Act as the Minister may consider necessary or expedient, and such regulations may be made to operate retrospectively to a date no earlier than the commencement of the provision.