Maintenance items
- Issue: Proposed amendments are supported
- Issue: Maintenance item unnecessary
- Issue: Additional 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.
| 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.