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(1) The repealed legislation continues to apply for years of assessment commencing prior to the date on which this Act comes into effect

(2) A reference in this Act to

(a) a previous year of assessment includes, where the context requires, a reference to a year of assessment under the repealed legislation; or

(b) this Act or to a provision of this Act includes, where the context requires, a reference to the repealed legislation or to a corresponding provision of the repealed legislation, respectively.

(3) The Minister may, by legislative instrument, make Regulations to prescribe transitional measures for the implementation of this Act.