Drafting issues

Issue: Minor drafting issues – Income Tax Act

Submission

(Matter raised by officials)

A number of minor technical amendments to the PIE rules should be made to ensure that they achieve their policy intent.

Comment

Several submitters have raised a number of useful minor drafting points that officials consider should be incorporated into the current PIE rules to ensure they achieve their intended effect.

Recommendation

That the submission be accepted.

Issue: Remedial amendments to rewritten PIE rules

Submission

(Matter raised by officials)

A number of amendments should be made to the rewritten PIE rules to ensure that they are an accurate translation of the current rules.

Comment

A number of submitters have raised useful drafting points in relation to the rewritten PIE rules that officials consider should be taken into account in the rewritten rules. Similarly, we have identified some minor drafting points that will ensure that the PIE rules operate as intended.

Recommendation

That the submission be accepted.