Changes to format of Inland Revenue legislation
2015 article discusses changes to the format of IR legislation on the New Zealand Legislation website.
The Parliamentary Counsel Office (PCO) has made a number of changes to the format of legislation and to the New Zealand Legislation website. The changes, which were made during the weekend of 11 April, affect Inland Revenue legislation published by the PCO in print and on the website.
The two principal changes are as follows:
- Shading is now used in amending legislation to indicate where whole blocks of text are to be inserted in other legislation, replacing the current use of quotation marks around these blocks.
- The page size of published legislation has been standardised to A4 and the text area for all legislation increased accordingly.
In addition, there are changes to the current format of legislation so the HTML format seen on the website screen reflects the PDF format used for printing.
Formulas in the Income Tax Act 2007
In particular, to ensure that formulas in legislation appear identically (and correctly) in both HTML and PDF formats, the PCO is requiring that formulas in the future be expressed as a single line. This change will be noticeable for users of the Income Tax Act 2007.
Previously, the following formula appeared in the Income Tax Act 2007 in the form of a fraction (with a numerator and a denominator) multiplied by another term:
|past expenditure||× amount on disposal|
The formula now appears in the following format:
|(past expenditure ÷ total expenditure) x amount on disposal|
More details of the changes are provided at the Parliamentary Council Office's website.