Rewrite Advisory Panel amendments

The following amendments reflect the recommendations of the Rewrite Advisory Panel following its consideration of submissions on the rewritten Income Tax Acts. The Panel monitors the working of the 2007 Income Tax Act and reviews submissions on what may be unintended changes in the law as a result of its having been rewritten. The Panel recommends legislative action, when necessary, to correct any problems.

Application dates

Unless otherwise stated all the amendments will apply retrospectively, with effect from the beginning of the 2008–09 income year.

Minor maintenance items

The following amendments relate to minor maintenance items referred to the Rewrite Advisory Panel as minor maintenance items and retrospectively correct any of the following:

• ambiguities;
• compilation errors;
• cross-references;
• drafting consistency, including readers’ aids – for example, the defined terms lists;
• grammar;
• punctuation;
• spelling;
• consequential amendments arising from substantive rewrite amendments; or
• the consistent use of terminology and definitions.

Application dates

In the table below, amendments to the Income Tax Act 2004 (ITA) apply from the beginning of the 2005–06 income year.