Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Maintenance and minor rewrite items


MAINTENANCE AMENDMENTS


Summary of proposed amendments

The following amendments reflect minor technical maintenance items arising from both the rewrite of Income Tax legislation and subsequent changes. Unless otherwise stated in the following table, all the amendments are to the Income Tax Act 2007 (2007 Act).

Application dates

Unless otherwise stated in the following table, all amendments come into force on the date of enactment.

Minor maintenance items

The following amendments relate to minor maintenance items to correct any of the following:

  • ambiguities;
  • compilation issues;
  • cross-references;
  • drafting consistency, including readers’ aids – for example, the defined terms lists;
  • grammar;
  • consequential amendments arising from substantive rewrite amendments; or
  • the consistent use of terminology and definitions.
Maintenance table – schedule of clause numbers and changes to text
Clause Section Enactment Amendment Commencement date
5 BF 1, defined terms list Income Tax Act 2007 Omit redundant readers’ aid 2 June 2016
39 DU 7(1B) Income Tax Act 2007 Improve drafting consistency 2008-09 income year
40 DV 2(8B) Income Tax Act 2007 Replace heading with updated terminology 1 April 2008
44(1) EA 2(1)(e) Income Tax Act 2007 Improve drafting consistency 1 April 2008
46 EE 7 Income Tax Act 2007 Omit redundant cross-reference 1 April 2014
47 EE 34(7) Income Tax Act 2007 Correct minor drafting error 2015–16 income year
53 EJ 22 Income Tax Act 2007 Omit redundant cross-reference 2008–09 income year
54 EW 13(2) Income Tax Act 2007 Correct grammar 1 April 2009
55 EW 15H(1)(e) Income Tax Act 2007 Correct cross-references 1 April 2011
56 EW 31(7)(b) Income Tax Act 2007 Correct cross-references 1 April 2008
58(1) EX 21B(2)(b) Income Tax Act 2007 Correct cross-references, drafting consistency Date of enactment
65, 66, 67
and
68(1)–(5)
FM 36(2),
FM 37(c),
FM 38(2),
FM 40(1)-(4)
Income Tax Act 2007 Omit redundant wording 1 April 2008
71 GB 52(1) Income Tax Act 2007 Correct grammar 1 October 2015
73 HC 2(2)(b) Income Tax Act 2007 Correct cross-reference 1 April 2008
75 HC 33 Income Tax Act 2007 Omit redundant wording 2008–09 income year
84 HM 30 Income Tax Act 2007 Correct cross-reference Date of enactment
89 HR 10(1) Income Tax Act 2007 Correct grammar 1 June 2010
96 IA 8, defined terms list Income Tax Act 2007 Omit redundant term 1 April 2008
98 IC 3(3), (4) Income Tax Act 2007 Correct cross-references 1 April 2008
114 MX 1(1) Income Tax Act 2007 Insert a subsection heading 1 April 2015
115 MX 4 Income Tax Act 2007 Insert a subsection heading 1 April 2015
128 RC 19(2) Income Tax Act 2007 Correct cross-reference 1 April 2008
149(2) RD 23(3)(c) Income Tax Act 2007 Correct cross-reference 2 June 2016
172(4) YA 1
charitable purpose (b)(ii)
Income Tax Act 2007 Improve drafting for clarity 1 April 2008
172(10) YA 1
distinctive work clothing
Income Tax Act 2007 Correct cross-reference 1 July 2013
172(11) YA 1
dwelling
Income Tax Act 2007 Correct minor drafting error 1 April 2011
172(26) YA 1
goods
Income Tax Act 2007 Correct minor drafting error 1 April 2015
172(27) YA 1
high-priced livestock (a)
Income Tax Act 2007 Correct minor drafting error 1 April 2015
172(54) YA 1
savings product policy
Income Tax Act 2007 Correct minor drafting error 1 July 2010
172(56) YA 1
settlement of relationship property
Income Tax Act 2007 Omit redundant definitions 1 April 2011
174 YC 4(1) Income Tax Act 2007 Correct minor drafting error 1 April 2008
177 YD 4
compare note
Income Tax Act 2007 Correct minor drafting error 1 April 2008
181(3) Schedule 2, Part A, Clause 3 Income Tax Act 2007 Correct cross-reference 2 June 2016
187(6) 3(1)
exempt person
Tax Administration Act 1994 Correct cross-reference 1 April 1995
189 15F(2) Tax Administration Act 1994 Correct minor drafting error 1 April 2008
211(1) 25(2) proviso Tax Administration Act 1994 Update terminology 1 April 2008
218(3) 32E(2)(k) Tax Administration Act 1994 Correct cross-reference 1 April 2008
225 33(1D) Tax Administration Act 1994 Correct inadvertent drafting error 1 April 2008
252 70(2) Tax Administration Act 1994 Update terminology 1 April 2008
253 74(1)(b)(iii) Tax Administration Act 1994 Correct minor drafting error 1 April 2003
254 80A(1)(b) Tax Administration Act 1994 Correct cross-reference 9 December 2009
258 85(6)
debtor (c)
Tax Administration Act 1994 Correct minor drafting error 21 December 2004
259 85H(2) Tax Administration Act 1994 Update terminology 26 April 2005
261 91FD(1)(bb) Tax Administration Act 1994 Correct minor drafting error 7 September 2010