Pt III heading amended by No 36 of 2019, s 3 and Sch 1 item 2, by substituting " , certain other trusts and sovereign entities " for " and certain other trusts " , effective 1 July 2019.

S 27(1) amended by No 19 of 2007, s 3 and Sch 1 items 27 and 28, by substituting " low tax component " for " standard component " and " non-arm ' s length component " for " special component " , applicable to the 2007-2008 income year and later years.

S 27(1) amended by No 55 of 2006 , s 3 and Sch 1 item 17, by substituting " 45% " for " 47% " in para (b), applicable to assessments for the 2006-2007 year of income and later years of income.

S 27(1) amended by No 106 of 1989.

S 27(2) amended by No 55 of 2006 , s 3 and Sch 1 item 18, by substituting " 45% " for " 47% " , applicable to assessments for the 2006-2007 year of income and later years of income.

S 27 amended by No 106 of 1989 and substituted by No 98 of 1989.

Former s 27 amended by No 138 and No 60 of 1987.