Amendment to wealth tax expands subsection 24(5A) to include matters under subsection (2), extending its application. The Finance Act amends section 24 of the Wealth tax Act by inserting 'or sub section (2)' after the words 'under sub section (1)' in sub section (5A), thereby extending sub section (5A)'s application to matters under sub section (2) as well as sub section (1), effective from the stated commencement date.