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.
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