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.
| 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 |