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 items

Maintenance items


MAINTENANCE ITEMS


(Clauses 7(1), 72–74, 78, 80, 85, 98, 100, 102, 111, 112, 113(3), (4), 113(11), (12), (15), 116–118, 135, and 138)

Issue: Proposed amendments are supported

Submission

(Chartered Accountants Australia and New Zealand)

That the proposed maintenance amendments in the clauses listed above are supported.

Recommendation

That the submissions be noted.


(Clause 133)

Issue: Maintenance item unnecessary

Submission

(Chartered Accountants Australia and New Zealand)

That clause 133 does not appear to be necessary.

Comment

Officials note that the grammatical error which is the subject of the proposed amendment has been corrected under the editorial powers granted to the Chief Parliamentary Counsel under section 25 of the Legislation Act.

Recommendation

That the submission be accepted.


Issue: Additional maintenance items

Submissions

(Matter raised by officials)

The proposed amendments reflect minor technical maintenance items arising from both the rewrite of income tax legislation and subsequent changes.

Comment

The 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.
Table 1: Maintenance amendments – schedule of clause numbers and changes to text
Enactment Section Amendment Commencement date
Tax Administration Act 1994 22AA and 22AAB Corrections to ensure that tax records can be held in te reo Māori.

Section 22AA is amended from 27 June 2019

Section 22AAB is amended from 1 April 2020

Schedule 7, clause 46 Repeal in accordance with Office of Privacy Commissioner’s report on unused provisions. Date of enactment
80KM Repeal redundant provision. Date of enactment
41 (4)(a) Repeal redundant provision. Date of enactment
106(1C) Repeal redundant provision. Date of enactment
Income Tax Act MF 6 Reinstates a provision inadvertently not carried forward when the changes to individual income tax for the 2019 year onwards were made by the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019. 1 April 2019
EL 15 Insert “could be” before the words “carried forward”. 1 April 2019
CZ 35 Adding Te Kōwhatu Tū Moana to the list of defined terms. 17 March 2019
YA 1 Inserting a definition of Te Kōwhatu Tū Moana. 17 March 2019
MD 1C Correct drafting error. 1 April 2005
Schedule 36 Part A Replace “Housing New Zealand Corporation” with “Kāinga Ora–Homes and Communities”. 1 October 2019
Search and Surveillance Act 2012   Ensures the consistent use of terminology and definitions. Date of enactment
​Goods and Services Tax Act 1985 10B(2)(b) Clarifies the wording of the provision. 1 December 2019
10C Clarifies that the 75 percent test for charging GST on high-value goods is a self-assessed test. Date of enactment
12(1B) Removes incorrect cross-reference. Date of enactment
24(4)(g) and (5D) Corrects cross-references. Date of enactment
77(3) Clarifies that the currency conversion can be done on the date the supply was made. 1 October 2016
85C Inserts omitted cross-reference. 1 December 2019
Privacy Act 1993 Schedule 3 Corrects cross-references to sections of Tax Administration Act 1994 (sections 46A, 82, 85A, 85B, 85E and 85H become clauses 41, 42, 43 and 45 of Schedule 7 of the TAA). Date of enactment

Recommendation

That the submission be accepted.