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Finance (Income Taxes) Bill · cl 1

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cl 1Short title and commencement

This Act is the Finance (Income Taxes) Act 2026.

(2)

Section 4(1)(d) is deemed to have come into operation on 1 May 2025.

(3)

Section 23 is deemed to have come into operation on 8 December 2025.

(4)

Sections 14(1)(a) and (2), 38 and 49(b) are deemed to have come into operation on 1 January 2026.

(5)

Section 25(a) and (c) is deemed to have come into operation on 13 February 2026.

(6)

Sections 27, 28, 32 and 34 come into operation on 1 July 2027.

(7)

Sections 37, 39, 49(d) and 50 come into operation on a date that the Minister appoints by notification in the Gazette.

(1)

This Act is the Finance (Income Taxes) Act 2026.

(2)

Section 4(1)(d) is deemed to have come into operation on 1 May 2025.

(3)

Section 23 is deemed to have come into operation on 8 December 2025.

(4)

Sections 14(1)(a) and (2), 38 and 49(b) are deemed to have come into operation on 1 January 2026.

(5)

Section 25(a) and (c) is deemed to have come into operation on 13 February 2026.

(6)

Sections 27, 28, 32 and 34 come into operation on 1 July 2027.

(7)

Sections 37, 39, 49(d) and 50 come into operation on a date that the Minister appoints by notification in the Gazette.