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They are currently only proposed changes which are before Parliament and
after the Act receives the Royal Assent would then commence on
either 1 January, 1 April, 1 July or 1 October, which ever of those
particular days comes first.
The Tax Department has signalled 1 July 2017. Given the Federal
Governments difficulties in passing any legislation at the moment,
it may be longer or even never.
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