Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024 (67 of 2024)

Schedule 5   Miscellaneous and technical amendments

Part 2   Amendments commencing first day of next quarter

Division 4   Transfer Pricing Guidelines

Income Tax Assessment Act 1997

52   Application of amendments

The amendment made by this Division applies:

(a) in respect of tax other than withholding tax - in relation to income years starting on or after 1 July 2022; and

(b) in respect of withholding tax - in relation to income derived, or taken to be derived, in income years starting on or after 1 July 2022.