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The Income Tax Act has since been largely rewritten in a plain
English style with a radically re-organised structure, including a unique (for New Zealand) alpha-numeric section referencing system (as opposed to the more usual numeric system. It was re-enacted as the Income Tax Act 1994 and again as
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The
Rewrite Advisory Panel was established initially to oversee the rewrite process, but from 2004 it was also tasked with determining whether there are errors (or "unintended legislative changes") in the rewriting of the Income Tax Acts. The Panel was disestablished in 2014. Its chairs were Colin
47:. Following on from these reports the government in 1995 established a review process for rewriting the income tax legislation, overseen by an advisory panel drawn from the private and public sectors.
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set up to review the overall income tax system. The
Working Party comprised Arthur Valabh (Chair), Dame
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119:"Income Tax Act 2004 No 35 (As at 23 March 2020), Public Act Contents – New Zealand Legislation"
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the Income Tax Act 2007 as the various parts of the legislation was progressively rewritten.
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legislation. The
Working Party was set up in 1993 as a result of recommendations made by the
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Core
Provisions: Rewriting the Income Tax Act 1976 - A Discussion Document
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The
Working Party issued two reports on the reorganisation of the then
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government to advise on the appropriate reorganisation of the
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77:"APPENDIX 9 - LIST OF REPORTS ON THE TAX SYSTEM"
133:"New legislation - 2007 - Income Tax Act 2007"
173:"Plain English tax panel disestablished"
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59:(2003–08) and David McLay (2008–14).
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20:was a committee appointed by the
175:(Press release). 2 December 2014
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216:1993 in New Zealand law
206:Taxation in New Zealand
201:1976 in New Zealand law
159:rewriteadvisory.govt.nz
55:Blair (1995–2003), Sir
45:Income Tax Act 1976
83:on 14 October 2008
143:on 12 March 2008.
107:978-0-478-10304-5
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221:Income taxes
177:. Retrieved
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87:22 September
85:. Retrieved
81:the original
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179:18 February
22:New Zealand
195:Categories
63:References
36:, and Sir
26:income tax
155:"Home"
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181:2017
103:ISBN
89:2023
16:The
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