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<h1>Income tax amendment: earlier deductions may be deemed later income; tax credit continuity under corresponding provisions clarified.</h1> Section 536(2) is amended to update cross references and to deem sums formerly deducted or omitted for tax years before 1 April 2026, which under the repealed Act would have been includible in a subsequent year, to be income of that subsequent year and to be included under the same head; substituted provisions also deem such amounts eligible for credit under corresponding provisions or the Act's credit mechanism and preserve the period for which credit is allowable, subject to continuing satisfaction of those conditions.
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