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.
| 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 |