Maintenance items


MAINTENANCE AMENDMENTS


Summary of proposed amendments

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

Application dates

Commencement dates for each proposed amendment are stated in table 5.

Minor maintenance items

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 5: Maintenance amendments – schedule of clause numbers and changes to text
Enactment Clause Section Amendment Commencement date
KiwiSaver Act 2006 7(1) 51(1B) Correction of cross-reference 1 December 2014
Income Tax Act 2007 72 CW 38 Correction to subsection headings 1 April 2008
73 CW 38B Correction to subsection headings 18 March 2019
74 CW 39 Correction to subsection headings 1 April 2008
78 EE 47 Correction to subsection heading 28 June 2018
80 FE 5 Improving drafting consistency 1 July 2011
85 GC 10 Improving drafting consistency 1 April 2008
98 HM 3 Improving drafting consistency 29 March 2018
100 IQ 4 Improving drafting consistency 1 April 2008
102 LD 6 Correction to defined terms list 6 January 2010
111 RD 5 Improving drafting consistency 1 April 2019
112 RZ 16 Correction of cross-reference 1 April 2008
113(3) YA 1 “deductible output tax” Correcting grammar 1 April 2011
113(4) YA 1 “employee” Correcting grammar 29 March 2018
113(11) YA 1 “premium” Correcting grammar 1 July 2010
113(12) YA 1 “RWT proxy” Correction of cross-reference 18 March 2019
113(15) YA 1 “services” Correction of cross-reference 1 April 2019
Tax Administration Act 1994 116 22(2)(ke) Correction of cross-reference 1 April 2019
117 36BB Correction of cross-reference 1 April 2020
118 78D Improving drafting consistency 1 April 2020
133 Schedule 5 Correcting grammar 1 April 2019
135 Schedule 8 Correcting grammar 1 April 2019
Income Tax Act 2004 138 MD 1C Correcting cross-reference 1 April 2005
Taxation (Annual Rates for 2018–19, Modernising Tax Administration and Remedial Matters) Act 2019 141 34 Repeal redundant provision Date of enactment
142 375 Omit redundant cross-reference 1 October 2019
Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 146 332 Repeal redundant provision Date of enactment
Income Tax (Adverse Event Income Equalisation Scheme Rate of Interest) Regulations 1995 148 Revocation Revoke redundant regulation 18 March 2019, applies from beginning of income years after 18 March 2019