Section 17B: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 17B(2): amended (with effect on 7 December 2020), on 30 March 2021, by section 146(1) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Section 17B(4): amended, on 30 March 2022, by section 187 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Section 17B(5): amended (with effect on 7 December 2020), on 30 March 2021, by section 146(2) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).