Overview of Process

A potential unintended legislative change issue can be referred to the Panel Secretariat.  The Secretariat will refer all issues to the Panel and to Inland Revenue officials for their analysis and comment.

Following Inland Revenue analysis, a report will be forwarded to the Panel to consider whether there is an unintended legislative change and to recommend a course of action.  A copy of Inland Revenue's report will be made available to the submitter for their consideration and comment.  The submitter may forward any comments to the Secretariat within 10 working days.  If time is an issue, this should be raised with the Secretariat.

Simple changes such as typographical errors or incorrect cross references will also be brought to the Panel's attention, but the Panel will not formally review these.

Once the Panel has considered an issue the Panel will make a recommendation to the Government.  The Government will then determine the appropriate response to an unintended legislative change.