121
In forceApplication of amendments
Part 11Transitional matters for amendment Acts
Division 6Transitional matters for Revenue Legislation Amendment Act 2025
121 Application of amendments
(1) Section 48C, as amended by Part 3 of the Revenue Legislation Amendment Act 2025 (the amending Act), applies in relation to:
(a) wages paid by non-profit entities on or after 1 July 2025, except wages payable before that date; and
(b)
wages payable by non-profit entities on or after 1 July 2025.
(2) Section 48C, as in force immediately before the commencement of the amending Act, continues to apply in relation to wages paid or payable by non-profit entities before 1 July 2025.
This Act’s bill:Explanatory statementSecond reading speech
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