Minor maintenance items referred to the Rewrite Advisory Panel

The following minor maintenance items were referred to the Rewrite Advisory Panel.

The term “amount of tax” in subpart RM is ambiguous as to whether it includes income tax for the purpose of the refund rules. The amendment removed the ambiguity.

The amendment to section 52(a) of the Tax Administration Act 1994 corrects a drafting error in the consequential amendment in schedule 50 of the Income Act 2007.

For drafting consistency, section CW 31(3) has been inserted into schedule 22A to ensure that the schedule refers to section CW 31(3) and section CW 32(3), as both sections are drafted in the same manner.

These amendments have been referred to the Rewrite Advisory Panel as minor maintenance items and retrospectively correct any of the following:

• ambiguities;
• compilation errors;
• cross-references;
• drafting consistency, including readers’ aids, for example the defined terms lists;
• grammar;
• punctuation;
• spelling;
• subsequential amendments arising from substantive rewrite amendments; or
• the consistent use of terminology and definitions.