The Issues Log

Issue: GB 25(3)(b), GD 5(a)

Submission Number	128
Submitter	BDO Wellington
Section / Provision Income Tax Act 2007	GB 25(3)(b)
Section / Provision Income Tax Act 2004	GD 5(a)
Date Received	4/12/2009
Description of issue	Section GB 25(3)(b) of ITA2007 has narrower meaning than equivalents in ITA2004 and ITA1994. Give examples: Under the ITA2004 and ITA2007, the person could be involved at a lower level than management; perhaps in more of an accounting or clerical role.
Section / Provision Income Tax Act 1994	GD 5(a)
Status	Finalised
Outcome	The Panel concludes there is an unintended legislative change arises in respect of section GB 25(3)(b) of the Income Tax Act 2007 and the Income Tax Act 2007 be amended retrospectively.