Safe harbour limits for eligible international transactions increased and scope broadened to include lithium ion batteries. Amendments expand the definition of core auto components to include lithium ion batteries for electric or hybrid vehicles; increase the monetary thresholds in the safe harbour Table by substituting the lower limit with a higher limit across specified entries; extend the range of applicable assessment years by two additional years; and insert language in the procedural proviso clarifying that the specified treatment applies 'for one assessment year.'