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.
| 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 |