An Act to amend the Income Tax Act.

Date of Commencement: 1st January, 2018.

Amends: ss 2(1), 45B(1), 81(1), Fifth Schedule, Ninth Schedule, Charging Schedule.

Inserts: ss46A(3)(a)(iii), 81(1A), 82A(2A).

Substitutes: ss4(3)(b), 7(3), 37, 54, 64, 82A(2).

Repeals: s 92A.

See: Income Tax Act.

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