(1BA)(c)(ii) of the lower of the amounts specified in subsection (1BA)(b)(i) and (ii) if the person does not carry on any trade or business during the basis period for the year of assessment 2017.”; (e) by deleting the words (1A) and (1B)” in “subsections subsections (1E) and (1F) and substituting in each case the words (1A), (1B) and (1BA)”; “subsections (f) by deleting the words year of assessment 2015” in “the subsections (1E) and (1F) and substituting in each case the words year of assessment 2018”; “the (g) by deleting the words (1A) or (1B)” wherever “subsection they appear in subsections (1E), (1F) and (5A) and substituting in each case the words (1A), (1B) “subsection or (1BA)”; and (h) by deleting the (1), (1A) or (1B)” in “subsection subsection (2) and substituting the words (1), “subsection (1A), (1B) or (1BA)”. [Gazette date] Amendment of section 14D 20. Section 14D(1) of the principal Act is amended by deleting the words of assessment 2015” in paragraphs (aa), (c) and (f) and “year substituting in each case the words of assessment 2025”. “year [Gazette date] Amendment of section 14DA 21. Section 14DA of the principal Act is amended — (a) by deleting the words of assessment 2015” where they “year first appear in subsection (1) and in subsection (12)(a)(ii) and substituting in each case the words of assessment “year 2025”; (b) by deleting the words the basis period for any year “(being of assessment between the year of assessment 2012 and the
(1BA)(c)(ii) of the lower of the amounts specified in subsection (1BA)(b)(i) and (ii) if the person does not carry on any trade or business during the basis period for the year of assessment 2017.”; (e) by deleting the words “subsections (1A) and (1B)” in subsections (1E) and (1F) and substituting in each case the words “subsections (1A), (1B) and (1BA)”; (f) by deleting the words “the year of assessment 2015” in subsections (1E) and (1F) and substituting in each case the words “the year of assessment 2018”; (g) by deleting the words “subsection (1A) or (1B)” wherever they appear in subsections (1E), (1F) and (5A) and substituting in each case the words “subsection (1A), (1B) or (1BA)”; and (h) by deleting the “subsection (1), (1A) or (1B)” in subsection (2) and substituting the words “subsection (1), (1A), (1B) or (1BA)”. [Gazette date] Amendment of section 14D 20. Section 14D(1) of the principal Act is amended by deleting the words “year of assessment 2015” in paragraphs (aa), (c) and (f) and substituting in each case the words “year of assessment 2025”. [Gazette date] Amendment of section 14DA 21. Section 14DA of the principal Act is amended — (a) by deleting the words “year of assessment 2015” where they first appear in subsection (1) and in subsection (12)(a)(ii) and substituting in each case the words “year of assessment 2025”; (b) by deleting the words “(being the basis period for any year of assessment between the year of assessment 2012 and the