Taxation (Business Tax, Exchange of Information, and Remedial Matters) Bill

  • enacted
2 Commencement

(1)

This Act comes into force on the date on which it receives the Royal assent, except as provided in this section.

(2)

Section 4 is treated as coming into force on 21 October 2013.

(2B)

Section 55C is treated as coming into force on 22 November 2013.

(2C)

Section 55B is treated as coming into force on 1 October 2015.

(3)

Sections 55D and 121 are treated as coming into force on 14 May 2016.

(3B)

Sections 91B, 91C, 91D, 92(5C), and 102B are treated as coming into force on 1 July 2016.

(3C)

Sections 106, 112, 113, 115, 117, 118, 119, 120, 120B, and 120C are treated as coming into force on 5 February 2017.

(4)

Sections 6, 8(1) to (7), 9(1), (2), and (3), 11B, 11C, 12B, 12C, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, and 26 come into force on 1 July 2017.

(5)

Sections 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 74, 75, 76, 81, 83, 84, 85, 86, 87, 88, 89, 90, 91, 92(2), (3), (4), (5), (5B), (6), and (7), 93, 95, 97, 98, 99, 100, 101, 101B, 103, 104, 105, 108, 109, 110, 111B, 114, and 116 come into force on 1 April 2017.

(6)

Part 2 comes into force on 1 April 2018.