Extension of section 35 deadline extends the statutory cut off date, effective from the start of the fiscal year in April 2006. The amendment substitutes the existing cut off date in section 35(2AB)(5) with a later terminal date, and this substitution takes effect from 1 April ... Summary
Extension of section 35 deadline extends the statutory cut off date, effective from the start of the fiscal year in April 2006.
The amendment substitutes the existing cut off date in section 35(2AB)(5) with a later terminal date, and this substitution takes effect from 1 April 2006, thereby extending the period of applicability under that clause.
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