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Issue: RD 2(1)(e),

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. 

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