Tax Residence and Domicile in Barbados
Answer
The general rule applies to you
No exception is recorded for citizens of Trinidad and Tobago on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
91 exceptions recorded across 34 countries · none match Trinidad and Tobago to Barbados · When you become a tax resident
Barbados runs two tests, not one, and almost every secondary account merges them. Residence is a day count or an election: a person is resident in an income year if they spend more than 182 days in Barbados in that year, or if they are ordinarily resident, which the Act defines as having a permanent home here and having told the Commissioner they intend to reside for at least two consecutive income years. Domicile is separate and the Income Tax Act does not define it. The two combine into three positions. Resident and domiciled means worldwide income. Resident but not domiciled means Barbadian income plus foreign income only to the extent a benefit is obtained in Barbados from it - a remittance basis written into section 17. Not resident means Barbadian income only. Getting out of residence is not automatic either: section 85(5)(b) requires the days, the absence of domicile and a written notice to the Commissioner.
At a glance
- Day count for residence
- more than 182 days in the aggregate in the income year
- Second route into residence
- Ordinary residence: a permanent home plus notice of intent to reside for at least two consecutive income years
- Resident and domiciled
- Taxed on world income
Stated by the Barbados Revenue Authority on its individuals page. The Income Tax Act expresses the same thing by what sections 16 and 17 exclude rather than by a positive worldwide charge.
- Resident but not domiciled
- Barbadian income, plus foreign income to the extent a benefit is obtained in Barbados from it
- Non-resident
- Income derived from Barbados only
- Income year
- The calendar year
Stated by the Barbados Revenue Authority. The Act's definition section was not reached in our reading of the published edition.
- Rate on the first band
- 12.5 percent of every complete dollar of taxable income up to $50 000
Substituted as section 42(1)(j) by the Income Tax (Amendment) Act, 2020-10, with effect from 1 July 2019 and the income years thereafter. The Act spells the unit as percent in this paragraph and as per cent in the next.
- Rate above it
- 28.5 per cent of every complete dollar of taxable income above $50 000
In force for income year 2020 and thereafter, substituted by the Income Tax (Amendment) Act, 2020-10. The Attorney General's published series of annual Acts stops at 2020, so we cannot say from a primary source whether a later Act has changed these rates.
- Welcome Stamp holders
- Deemed not resident, by the Remote Employment Act
Requirements
- To be resident: more than 182 days in Barbados in the income year, or ordinary residence
- To be ordinarily resident: a permanent home in Barbados, and notice to the Commissioner of an intention to reside for at least two consecutive income years including the year in question
- To be treated as non-resident: not more than 182 days, no domicile in Barbados at any time in that year, and a written notice to the Commissioner within the time for delivering the return
- A permanent home means accommodation permanently available for your use, and expressly not accommodation kept solely as a vacation property
In detail
Residence is a day count or a declaration
Section 85(5)(a) makes a person resident if they spend in the aggregate more than 182 days in Barbados in the income year, or are ordinarily resident in that year. Ordinary residence is then defined narrowly in sub-section (6): a permanent home in Barbados and notice to the Commissioner of an intention to reside for at least two consecutive income years. Both limbs are required. A person who keeps a house here but has given no notice is not ordinarily resident on this test, and a person who gives notice without a permanent home is not either. Sub-section (7) excludes accommodation retained solely as a vacation property from the definition of a permanent home, which forecloses the obvious argument about a holiday villa.
Domicile is the second axis, and the Act does not define it
Section 17 charges a resident who is not domiciled in Barbados on a closed list: income derived from Barbados, income from an office or employment exercised in Barbados whether or not the contract was made here and whether or not the employer is resident here, and income from other sources outside Barbados only to the extent that a benefit is obtained in Barbados from it - by remittance of money, importation of property, the granting of credit by bank overdraft or otherwise, or in any other form whatever. That last phrase is wide and a bank overdraft is named in it, so bringing in the use of money counts even where the money itself stays abroad. Domicile is not defined anywhere in the Act, which leaves it to the general law: a question of intention, not a function of how long someone has lived here.
Leaving is an election too
Section 85(5)(b) sets out when a person is deemed not to be resident, and it has three cumulative limbs: not more than 182 days in the aggregate, not domiciled in Barbados at any time in that income year, and a notice in writing to the Commissioner, given within the time for filing the return, that the person wishes to be treated as non-resident for that year. A person who meets the first two and does not give the notice is not within the deeming provision. This is the mirror image of the ordinary residence test, and it is why Barbadian residence should be thought of as a status that is entered and left on paper rather than one that follows automatically from a calendar.
Country-level policy
Barbados publishes its law in three places that do not agree with each other about how current it is, and none of them says so on its face. The Supreme Court's statute library carries the Chapters, printed by the Government Printer, with a Law Revision Order year in the running head of each page - 2007 on the newest pages of the Immigration Act and the Income Tax Act, 1997 on the Income Tax pages that carry the residence and domicile rules. The Attorney General's Office carries annual Acts and statutory instruments, and its series of annual Acts stops at 2020. The Government Printing Department publishes the Official Gazette, which is where an Act of 2021 or later is actually found. A reader looking for the law in force has to use all three, and an amendment made between 2021 and today is invisible in the first two.
The Exchange Control Act, Chapter 71, is in force, and it works the way exchange control always has: a general prohibition, with permission from the Authority as the exception. Only an authorised dealer may buy, borrow, sell or lend foreign currency. Payments to or for the credit of a person resident outside Barbados need permission. Securities denominated in Barbados dollars cannot be transferred between a resident and a non-resident without the Central Bank's permission. The Authority is the Minister of Finance, who has delegated most of the work to the Central Bank, which in turn delegates to authorised dealers and depositaries. For a person moving to Barbados the practical consequence is that "resident" means something different here than it does for tax: three years of continuous residence, and never if you are on a work permit.
What applies to you
Nothing changes for a citizen of Trinidad and Tobago
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«spends in the aggregate more than 182 days in Barbados in that income year, or»Known to be out of date. The pages carrying sections 16, 17 and 85 are printed at L.R.O. 1997, and the Act has been amended repeatedly since - at least by Acts 2020-10 and 2020-16, which we read. Neither touched sub-sections 85(5) to (7).
The alternative limb is ordinary residence. The threshold is more than 182 days, so 182 days exactly does not make a person resident.
Read it at the sourceAbout this source
The statute library of the Barbadian judiciary, publishing the Chapters of the Laws of Barbados and the subsidiary legislation as PDFs printed by the Government Printer. It is the only place the consolidated Chapters are published as a browsable set, and it carries the Constitution, the Immigration Act Chapter 190, the Income Tax Act Chapter 73, the Customs Act Chapter 66, the Exchange Control Act Chapter 71 and the Caribbean Community Acts.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its editions are old and dated per page rather than per Act: the Immigration Act and the Income Tax Act print Law Revision Order years of 2007 on their newest pages and 1997 or 2002 on others, and no page says what the Act looks like today. It must not be cited for anything amended after about 2008 without checking the amending Act - section 17(1) of the Immigration Act was substituted in 2020 and this edition does not show it. Several of its files are scans with no text layer: the Barbados Citizenship Act Chapter 186 is unreadable and the Road Traffic Act Chapter 295 is largely so, and neither may be quoted from this publisher. Extraction of the Immigration Act PDF silently loses four pairs of pages, so an absence in it is not evidence of absence in the Act. It must also not be relied on for completeness, and the gap is the publisher's rather than ours: its Immigration Act lists sections 15, 16, 18, 19, 21, 22, 30 and 31 in its own arrangement of sections and prints none of them. Two independent extractions of the file agree, every page but the last carries a text layer, and the headings Charging of member of crew, Persons unlawfully entering, Applications for work permits and Deportation orders each appear exactly once, in the contents. A negative claim read off this Chapter - that the Act says nothing about something - can be neither trusted nor disproved from it.
We re-read it every 180 days. More about this source
«has given notice to the Commissioner that he intends to reside in Barbados for a period of at least two consecutive income years, including the income year in question.»Paragraph (a) of the same sub-section requires a permanent home in Barbados. Both limbs must be satisfied, so ordinary residence here is a declared status rather than a conclusion drawn from behaviour.
Read it at the sourceAbout this source
The statute library of the Barbadian judiciary, publishing the Chapters of the Laws of Barbados and the subsidiary legislation as PDFs printed by the Government Printer. It is the only place the consolidated Chapters are published as a browsable set, and it carries the Constitution, the Immigration Act Chapter 190, the Income Tax Act Chapter 73, the Customs Act Chapter 66, the Exchange Control Act Chapter 71 and the Caribbean Community Acts.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its editions are old and dated per page rather than per Act: the Immigration Act and the Income Tax Act print Law Revision Order years of 2007 on their newest pages and 1997 or 2002 on others, and no page says what the Act looks like today. It must not be cited for anything amended after about 2008 without checking the amending Act - section 17(1) of the Immigration Act was substituted in 2020 and this edition does not show it. Several of its files are scans with no text layer: the Barbados Citizenship Act Chapter 186 is unreadable and the Road Traffic Act Chapter 295 is largely so, and neither may be quoted from this publisher. Extraction of the Immigration Act PDF silently loses four pairs of pages, so an absence in it is not evidence of absence in the Act. It must also not be relied on for completeness, and the gap is the publisher's rather than ours: its Immigration Act lists sections 15, 16, 18, 19, 21, 22, 30 and 31 in its own arrangement of sections and prints none of them. Two independent extractions of the file agree, every page but the last carries a text layer, and the headings Charging of member of crew, Persons unlawfully entering, Applications for work permits and Deportation orders each appear exactly once, in the contents. A negative claim read off this Chapter - that the Act says nothing about something - can be neither trusted nor disproved from it.
We re-read it every 180 days. More about this source
«permanent home” means accommodation in Barbados which is permanently available for the use of the person in question but does not include accommodation retained for his use in Barbados solely as a vacation property.»About this source
The statute library of the Barbadian judiciary, publishing the Chapters of the Laws of Barbados and the subsidiary legislation as PDFs printed by the Government Printer. It is the only place the consolidated Chapters are published as a browsable set, and it carries the Constitution, the Immigration Act Chapter 190, the Income Tax Act Chapter 73, the Customs Act Chapter 66, the Exchange Control Act Chapter 71 and the Caribbean Community Acts.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its editions are old and dated per page rather than per Act: the Immigration Act and the Income Tax Act print Law Revision Order years of 2007 on their newest pages and 1997 or 2002 on others, and no page says what the Act looks like today. It must not be cited for anything amended after about 2008 without checking the amending Act - section 17(1) of the Immigration Act was substituted in 2020 and this edition does not show it. Several of its files are scans with no text layer: the Barbados Citizenship Act Chapter 186 is unreadable and the Road Traffic Act Chapter 295 is largely so, and neither may be quoted from this publisher. Extraction of the Immigration Act PDF silently loses four pairs of pages, so an absence in it is not evidence of absence in the Act. It must also not be relied on for completeness, and the gap is the publisher's rather than ours: its Immigration Act lists sections 15, 16, 18, 19, 21, 22, 30 and 31 in its own arrangement of sections and prints none of them. Two independent extractions of the file agree, every page but the last carries a text layer, and the headings Charging of member of crew, Persons unlawfully entering, Applications for work permits and Deportation orders each appear exactly once, in the contents. A negative claim read off this Chapter - that the Act says nothing about something - can be neither trusted nor disproved from it.
We re-read it every 180 days. More about this source
«gives notice in writing to the Commissioner within the time limited by this Act for delivering his return of assessable income for that income year to the Commissioner that he wishes to be treated as a non-resident in respect of that income year.»All three limbs are cumulative: not more than 182 days, not domiciled at any time in that year, and this notice. Leaving the country is not by itself enough.
Read it at the sourceAbout this source
The statute library of the Barbadian judiciary, publishing the Chapters of the Laws of Barbados and the subsidiary legislation as PDFs printed by the Government Printer. It is the only place the consolidated Chapters are published as a browsable set, and it carries the Constitution, the Immigration Act Chapter 190, the Income Tax Act Chapter 73, the Customs Act Chapter 66, the Exchange Control Act Chapter 71 and the Caribbean Community Acts.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its editions are old and dated per page rather than per Act: the Immigration Act and the Income Tax Act print Law Revision Order years of 2007 on their newest pages and 1997 or 2002 on others, and no page says what the Act looks like today. It must not be cited for anything amended after about 2008 without checking the amending Act - section 17(1) of the Immigration Act was substituted in 2020 and this edition does not show it. Several of its files are scans with no text layer: the Barbados Citizenship Act Chapter 186 is unreadable and the Road Traffic Act Chapter 295 is largely so, and neither may be quoted from this publisher. Extraction of the Immigration Act PDF silently loses four pairs of pages, so an absence in it is not evidence of absence in the Act. It must also not be relied on for completeness, and the gap is the publisher's rather than ours: its Immigration Act lists sections 15, 16, 18, 19, 21, 22, 30 and 31 in its own arrangement of sections and prints none of them. Two independent extractions of the file agree, every page but the last carries a text layer, and the headings Charging of member of crew, Persons unlawfully entering, Applications for work permits and Deportation orders each appear exactly once, in the contents. A negative claim read off this Chapter - that the Act says nothing about something - can be neither trusted nor disproved from it.
We re-read it every 180 days. More about this source
«In calculating the assessable income for an income year of a resident person who during the income year is not domiciled in Barbados, the following amounts and no others shall be included, that is to say»The words "and no others" are the whole point: the section is a closed list. It includes Barbadian income, income from an office or employment exercised in Barbados, and foreign income only to the extent a benefit is obtained in Barbados from it.
Read it at the sourceAbout this source
The statute library of the Barbadian judiciary, publishing the Chapters of the Laws of Barbados and the subsidiary legislation as PDFs printed by the Government Printer. It is the only place the consolidated Chapters are published as a browsable set, and it carries the Constitution, the Immigration Act Chapter 190, the Income Tax Act Chapter 73, the Customs Act Chapter 66, the Exchange Control Act Chapter 71 and the Caribbean Community Acts.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its editions are old and dated per page rather than per Act: the Immigration Act and the Income Tax Act print Law Revision Order years of 2007 on their newest pages and 1997 or 2002 on others, and no page says what the Act looks like today. It must not be cited for anything amended after about 2008 without checking the amending Act - section 17(1) of the Immigration Act was substituted in 2020 and this edition does not show it. Several of its files are scans with no text layer: the Barbados Citizenship Act Chapter 186 is unreadable and the Road Traffic Act Chapter 295 is largely so, and neither may be quoted from this publisher. Extraction of the Immigration Act PDF silently loses four pairs of pages, so an absence in it is not evidence of absence in the Act. It must also not be relied on for completeness, and the gap is the publisher's rather than ours: its Immigration Act lists sections 15, 16, 18, 19, 21, 22, 30 and 31 in its own arrangement of sections and prints none of them. Two independent extractions of the file agree, every page but the last carries a text layer, and the headings Charging of member of crew, Persons unlawfully entering, Applications for work permits and Deportation orders each appear exactly once, in the contents. A negative claim read off this Chapter - that the Act says nothing about something - can be neither trusted nor disproved from it.
We re-read it every 180 days. More about this source
«income from other sources outside Barbados whenever derived to the extent that a benefit is obtained in Barbados from that income in that income year in the form of a remittance of»The sentence continues: money, an importation of property, the granting of credit by bank overdraft or otherwise or in any other form whatever. "Whenever derived" means the year the income arose does not matter - what matters is the year the benefit is taken in Barbados.
Read it at the sourceAbout this source
The statute library of the Barbadian judiciary, publishing the Chapters of the Laws of Barbados and the subsidiary legislation as PDFs printed by the Government Printer. It is the only place the consolidated Chapters are published as a browsable set, and it carries the Constitution, the Immigration Act Chapter 190, the Income Tax Act Chapter 73, the Customs Act Chapter 66, the Exchange Control Act Chapter 71 and the Caribbean Community Acts.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its editions are old and dated per page rather than per Act: the Immigration Act and the Income Tax Act print Law Revision Order years of 2007 on their newest pages and 1997 or 2002 on others, and no page says what the Act looks like today. It must not be cited for anything amended after about 2008 without checking the amending Act - section 17(1) of the Immigration Act was substituted in 2020 and this edition does not show it. Several of its files are scans with no text layer: the Barbados Citizenship Act Chapter 186 is unreadable and the Road Traffic Act Chapter 295 is largely so, and neither may be quoted from this publisher. Extraction of the Immigration Act PDF silently loses four pairs of pages, so an absence in it is not evidence of absence in the Act. It must also not be relied on for completeness, and the gap is the publisher's rather than ours: its Immigration Act lists sections 15, 16, 18, 19, 21, 22, 30 and 31 in its own arrangement of sections and prints none of them. Two independent extractions of the file agree, every page but the last carries a text layer, and the headings Charging of member of crew, Persons unlawfully entering, Applications for work permits and Deportation orders each appear exactly once, in the contents. A negative claim read off this Chapter - that the Act says nothing about something - can be neither trusted nor disproved from it.
We re-read it every 180 days. More about this source
«12.5 percent of every complete dollar of taxable income up
to $50 000;»Cited to the resulting section of the Income Tax Act, naming the Act that substituted it. Paragraph (k)(ii) sets 28.5 per cent above $50,000 with effect from 1 January 2020 and the income years thereafter.
Read it at the sourceAbout this source
The Government's law portal, with four sections: annual Acts, annual statutory instruments, consolidated statutes and subsidiary legislation, and indices. The annual series is where an Act is found as enacted, with its assent and commencement dates on its face - the Remote Employment Act 2020-23 and the Caribbean Community (Movement of Skilled Nationals) (Amendment) Act 2020-3 both come from here. Files are served from a flat /attachments/ path.
Standing: Maintains the text in force
Cannot be cited for: The annual Acts and statutory instruments series stops at 2020. An Act of 2021 or later is not here at all, so the absence of an instrument on this site proves nothing about years after 2020 - for that, the Official Gazette is the publisher to use. Its consolidated statutes list is a partial mirror of the judiciary's and does not carry the Immigration Act or the Citizenship Act. It consolidates and does not issue, so a commencement date read here is the Act's own statement rather than a gazette record.
We re-read it every 90 days. More about this source
«28.5
per cent of every complete dollar of taxable income
above $50 000.»About this source
The Government's law portal, with four sections: annual Acts, annual statutory instruments, consolidated statutes and subsidiary legislation, and indices. The annual series is where an Act is found as enacted, with its assent and commencement dates on its face - the Remote Employment Act 2020-23 and the Caribbean Community (Movement of Skilled Nationals) (Amendment) Act 2020-3 both come from here. Files are served from a flat /attachments/ path.
Standing: Maintains the text in force
Cannot be cited for: The annual Acts and statutory instruments series stops at 2020. An Act of 2021 or later is not here at all, so the absence of an instrument on this site proves nothing about years after 2020 - for that, the Official Gazette is the publisher to use. Its consolidated statutes list is a partial mirror of the judiciary's and does not carry the Immigration Act or the Citizenship Act. It consolidates and does not issue, so a commencement date read here is the Act's own statement rather than a gazette record.
We re-read it every 90 days. More about this source
Practical notes
The Barbados Revenue Authority states the same three-way division on its individuals page in almost the Act's terms, and adds that the income year is the calendar year. Where this record states a rule, it states the Act; where it states the calendar year, it states the Authority.
A Welcome Stamp holder is deemed not resident for the purposes of section 85(5) by section 4 of the Remote Employment Act, and their income is taken out of "income derived from Barbados" by section 6 of that Act. That is a statutory override of both tests for twelve months at a time.
The rates quoted are those substituted in 2020. The Attorney General's published series of annual Acts ends at 2020 and we found no consolidated edition of the Income Tax Act more recent than the Law Courts' pages, which are printed at L.R.O. 1997 for the sections quoted here. A later amending Act would not be visible to us, and the rates should be checked against the Revenue Authority before being relied on.
This record rests on sections 16, 17, 42 and 85 of the Income Tax Act Chapter 73, the Income Tax (Amendment) Act 2020-10, the Remote Employment Act 2020-23 and the Barbados Revenue Authority's individuals page.
- consolidatesIncome Tax Act, Chapter 73 of the Laws of Barbados
Supreme Court of Barbados - Laws of Barbados · consolidated to 2007
Known to be out of date. The pages carrying the provisions quoted here are printed at L.R.O. 1997; the latest Law Revision Order year printed anywhere in the document is 2007. Amendments after that date are not shown.
About this source
The statute library of the Barbadian judiciary, publishing the Chapters of the Laws of Barbados and the subsidiary legislation as PDFs printed by the Government Printer. It is the only place the consolidated Chapters are published as a browsable set, and it carries the Constitution, the Immigration Act Chapter 190, the Income Tax Act Chapter 73, the Customs Act Chapter 66, the Exchange Control Act Chapter 71 and the Caribbean Community Acts.
Standing: Maintains the text in force
Cannot be cited for: It consolidates and does not issue, and its editions are old and dated per page rather than per Act: the Immigration Act and the Income Tax Act print Law Revision Order years of 2007 on their newest pages and 1997 or 2002 on others, and no page says what the Act looks like today. It must not be cited for anything amended after about 2008 without checking the amending Act - section 17(1) of the Immigration Act was substituted in 2020 and this edition does not show it. Several of its files are scans with no text layer: the Barbados Citizenship Act Chapter 186 is unreadable and the Road Traffic Act Chapter 295 is largely so, and neither may be quoted from this publisher. Extraction of the Immigration Act PDF silently loses four pairs of pages, so an absence in it is not evidence of absence in the Act. It must also not be relied on for completeness, and the gap is the publisher's rather than ours: its Immigration Act lists sections 15, 16, 18, 19, 21, 22, 30 and 31 in its own arrangement of sections and prints none of them. Two independent extractions of the file agree, every page but the last carries a text layer, and the headings Charging of member of crew, Persons unlawfully entering, Applications for work permits and Deportation orders each appear exactly once, in the contents. A negative claim read off this Chapter - that the Act says nothing about something - can be neither trusted nor disproved from it.
We re-read it every 180 days. More about this source
- consolidatesIncome Tax (Amendment) Act, 2020-10
Office of the Attorney General of Barbados
About this source
The Government's law portal, with four sections: annual Acts, annual statutory instruments, consolidated statutes and subsidiary legislation, and indices. The annual series is where an Act is found as enacted, with its assent and commencement dates on its face - the Remote Employment Act 2020-23 and the Caribbean Community (Movement of Skilled Nationals) (Amendment) Act 2020-3 both come from here. Files are served from a flat /attachments/ path.
Standing: Maintains the text in force
Cannot be cited for: The annual Acts and statutory instruments series stops at 2020. An Act of 2021 or later is not here at all, so the absence of an instrument on this site proves nothing about years after 2020 - for that, the Official Gazette is the publisher to use. Its consolidated statutes list is a partial mirror of the judiciary's and does not carry the Immigration Act or the Citizenship Act. It consolidates and does not issue, so a commencement date read here is the Act's own statement rather than a gazette record.
We re-read it every 90 days. More about this source
- administersIndividuals
Barbados Revenue Authority
About this source
The authority that assesses and collects income tax, and the body to which the Income Tax Act's notices of residence and non-residence are given. Its individuals pages state the day-count test, the ordinary residence test and the three-way division between resident and domiciled, resident but not domiciled, and non-resident, in terms close to the Act's own.
Standing: Applies the rule
Cannot be cited for: It administers and does not issue, and it does not publish the text of the Income Tax Act. Its summaries omit the procedural conditions that decide cases - the written notice required before a person is treated as non-resident, and the notice of intent required for ordinary residence - so it must not be cited for what a taxpayer has to do, only for how the Authority describes the regime. It carries no revision dates.
We re-read it every 90 days. More about this source
- consolidatesRemote Employment Act, 2020-23
Office of the Attorney General of Barbados
About this source
The Government's law portal, with four sections: annual Acts, annual statutory instruments, consolidated statutes and subsidiary legislation, and indices. The annual series is where an Act is found as enacted, with its assent and commencement dates on its face - the Remote Employment Act 2020-23 and the Caribbean Community (Movement of Skilled Nationals) (Amendment) Act 2020-3 both come from here. Files are served from a flat /attachments/ path.
Standing: Maintains the text in force
Cannot be cited for: The annual Acts and statutory instruments series stops at 2020. An Act of 2021 or later is not here at all, so the absence of an instrument on this site proves nothing about years after 2020 - for that, the Official Gazette is the publisher to use. Its consolidated statutes list is a partial mirror of the judiciary's and does not carry the Immigration Act or the Citizenship Act. It consolidates and does not issue, so a commencement date read here is the Act's own statement rather than a gazette record.
We re-read it every 90 days. More about this source