33. Amendment of section 107

In the ITA, in section 107 —

in subsection (11), after “14ZG”, insert “, 14ZK”;

in subsection (28), in the subsection heading, replace “and 92L” with “, 92L and 92M”;

in subsection (28A), replace “or 92L” with “, 92L or 92M”;

in subsection (28A), replace “or 92L(7)” with “, 92L(7) or 92M(7)”; and

in subsection (28A), in the definition of “local employee”, in paragraph (b), replace “or 2024 (for the purposes of section 92L)” with “, 2024 (for the purposes of section 92L) or 2025 (for the purposes of section 92M)”.