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

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

Minor maintenance items

The proposed amendments in table 5 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; and
  • inconsistent use of terminology and definitions.
Table 5: Maintenance amendments
Enactment Clause Section Amendment Application date
Income Tax Act 2007 18 ED 3 Correction of terminology 2 November 2012
19 EE 40 Correction to cross-reference 1 April 2008
24 EL 2(5) Correction of terminology 1 April 2019
25 EL 3(c) Correction to cross-reference 1 April 2019
26 EW 15I Correction to cross-reference 1 January 2019
28 EX 21(6) Correction of terminology 2 November 2012
29 EX 28(c) Correction of terminology 2 November 2012
30 EY 5(2) Correction of terminology 1 July 2010
31 EY 7(1) Correction of terminology 1 July 2010
32 EY 11(8) Correction of terminology 2 November 2012
37 FE 22 Correction of grammar 1 April 2008
38 GB 20 Correction of grammar 1 April 2014
42 HC 24 Correct defined terms list 1 April 2009
52 RA 1(gb) Correction to cross-reference 1 July 2016
53 RC 5(8) Correction of terminology 2 November 2012
55 RE 2(5) Correction of terminology 1 April 2008
58(2) YA 1 Correction to cross-reference 1 July 2012
58(4) YA 1 Correction of terminology Assent
58(5) YA 1 Correction of terminology 2 November 2012
58(6) YA 1 Correction of terminology 1 April 2008
58(7) YA 1 Correction of terminology 1 April 2008
58(8) YA 1 Correction of terminology 1 July 2010
Tax Administration Act 1994 67(2) 3 Correction of terminology Assent
67(4)(b) 3 Correction to cross-reference 1 April 2020
81 139A Correction to cross-reference Assent
82 139AB Correction to cross-reference 18 March 2019
83 157 Correction to cross-reference and terminology 1 April 2020
Student Loan Scheme Act 2011 92 34 Correction of terminology 1 April 2012
KiwiSaver Act 2006 93(3) 4 Correction of terminology Assent