Timing of application: amendment requires actions and receipts to have occurred on or after 1st July 2011. Amendment substitutes wording in the provision so that the income-tax authority's duties in subsection (1) and the receipt-based triggers in subsection ... Summary
Timing of application: amendment requires actions and receipts to have occurred on or after 1st July 2011.
Amendment substitutes wording in the provision so that the income-tax authority's duties in subsection (1) and the receipt-based triggers in subsection (3) apply only to actions or receipts occurring on or after 1st day of July, 2011, while the amendment itself is effected from 1 October 2010.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.