(1) Relief under this Part shall apply only to eligible shares which are issued on or before 31 December 2022.
(2) Relief cannot be carried forward, under section 508, into any year of assessment subsequent to the year of assessment 2022.
(1) Relief under this Part shall apply only to eligible shares which are issued on or before 31 December 2022.
(2) Relief cannot be carried forward, under section 508, into any year of assessment subsequent to the year of assessment 2022.