The technical change you are referring to is in relation to agreements that may have been entered into in writing ahead of a certain date. You may know that the department released draft legislative proposals as of March 11. In those draft legislative proposals, the grandfather rule for those agreements was that they had to be entered into before the budget date of 2021. That rule has been extended, so that agreements entered into before January 1, 2023, will be subject to the grandfather rules.
This basically means that the delivery of such a vote on other subject items could happen after the coming into force of the luxury tax without the application of the tax.