Updated to 23 October 2025
			(Act No. 10 of 2025 and S.I. No. 506 of 2025)
			
	
		
		
		Contents
		
		
		Commencement
		
            
            
                | Section | 
                Commencement/Effective Date 
                    Where the commencement and effective dates differ, the effective date is shown below. 
                 | 
                Commencement Information | 
            
            
			
			
					| 
						Whole Act | 
					
						30 November 1995 | 
					Commenced on enactment | 
				
			
		
		
		Amendments and other effects
		
			
				
					| How Affected | 
					Affecting Provision | 
					
			
			
			
					| 
						S. 4(1) amended | 
					39/1997, ss. 41, 1097 | 
					
			
					| 
						S. 4(1) body designated under exempt from tax | 
					39/1997, ss. 228, 1097 | 
					
			
					| 
						S. 10 substituted | 
					7/2009, ss. 11, 13(2) | 
					
			
					| 
						S. 14 repealed retro. | 
					9/1996, ss. 39(7), 39(8) | 
					
			
					| 
						S. 15 repealed | 
					9/1996, s. 117(3) | 
					
			
		
		
		SIs made under the Act
		
			| Section | SIs made under the Act |