The Issues Log

Issue: OB 1

Submission Number	010
Section / Provision Income Tax Act 2004	OB 1
Date Received	06/04/05
Description of issue	The ITA 2004 no longer includes, in section OB 1, a general definition of "person". Under the ITA 1994, "person" was defined to include "a company and a local or public authority; and also includes an unincorporated body of persons:". The ITA 2004 includes no such definition, which is odd considering the increased emphasis in the new Act on the term "person", rather than "taxpayer".
Section / Provision Income Tax Act 1994	OB 1
Status	Finalised
Outcome	This issue was explained in the Tax Information Bulletin Vol 16, No 5 (June 2004). The definition of "person" in the Interpretation Act applies and given that definition, there is no change in outcome, and no unintended legislative change.