2013 rewrite amendments covering corrections of cross-references, spelling, punctuation, terminology, and consistency of drafting.

Remedial changes have been made to the Income Tax Act 2007 and the Income Tax Act 2004 on the recommendation of the Rewrite Advisory Panel. The Panel lists the submissions for a number of minor drafting matters that have been brought to the attention of the Rewrite Advisory Panel.

In general, these amendments consist of corrections of cross-references, spelling, punctuation, terminology, and consistency of drafting. The Rewrite Advisory Panel publishes lists of these maintenance items on its website, www.rewriteadvisory.govt.nz

Application dates

All rewrite-related amendments will apply retrospectively. In the table below, amendments to the Income Tax Act 2007 apply from the beginning of the 2008-09 income year; and Income Tax Act 2004 apply from the beginning of the 2005-06 income year.

Section of amending Act Section of principal Act Act Purpose of amendment
40
157
EC 7
EC 7
ITA 2007
ITA 2004
Resolving ambiguity
47
159
EE 60
EE 51
ITA 2007
ITA 2004
Resolving ambiguity
60 HA 33 ITA 2007 Correcting a cross-reference
70 LK 1 ITA 2007 Clarifying the drafting to resolve ambiguity
86 RD 60 ITA 2007 Correcting a cross-reference
102 Schedule 3 ITA 2007 Inserting a cross-reference