| Submission Number |
83 |
| Submitter |
Deloitte |
Section / Provision Income Tax Act 2007 |
RD 2(1)(e) |
Section / Provision Income Tax Act 2004 |
Not applicable because Part 2B of the Tax
Administration Act 1994 which covers section 15F to 15W was
inserted by No 97 of 2007 effective 1 April 2008. |
Date Received |
25/08/08 |
| Description of issue |
Section RD 2(1) defines “PAYE rules”.
Subsection 1(e) refers to “sections 15C to 15M, … of the Tax
Administration Act 1994”. In fact, sections 15C to 15E do not
exist. This appears to be a drafting issue rather than an
unintended change. |
| Section / Provision Income Tax Act 1994 |
|
| Status |
Finalised |
| Outcome |
This submission has been referred to the Policy Advice Division
as has been accepted as a cross-referencing error, see clause
435 of the Bill. |