I will anticipate the chair's ruling here based on the previous one, so I'll keep it short other than to say that there was considerable discussion and confusion about the coming into force date, at least in the boating industry, and when the luxury tax would apply. I understand that there were some discussions between the industry and the government on a date of January 1, 2022 or December 31, 2021. This would move that date to when it comes into force.
On May 31st, 2022. See this statement in context.