Wealth tax amendment narrows transitional date ranges for section 17A provisos, restricting their window of applicability. Amendment of section 17A of the Wealth tax Act (effective 1 July 2012) substitutes provisos to limit their temporal scope: sub section (1) is confined to ... Summary
Wealth tax amendment narrows transitional date ranges for section 17A provisos, restricting their window of applicability.
Amendment of section 17A of the Wealth tax Act (effective 1 July 2012) substitutes provisos to limit their temporal scope: sub section (1) is confined to assessment years commencing on or after 1 April 2004 but before 1 April 2010; sub sections (2) and (3) are confined to dates after 1 April 2005 but before 1 April 2011, thereby narrowing the transitional applicability of those provisos.
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