Section ZA 6 — Income Tax Act 2007: Comparative tables of old and new provisions

ZA 6 Comparative tables of old and new provisions Schedule 52 (1) Schedule 52 (Comparative tables of old and rewritten provisions) sets out corresponding provisions in the Income Tax Act 2004 , the Income Tax Act 1994, the Tax Administration Act 1994 , and this Act at the commencement of this Act. Parts of schedule (2) The schedule has the following 4 parts: (a) part A lists each provision in the Income Tax Act 2004 and— (i) indicates the corresponding provision in this Act; or (ii) indicates the corresponding provision in the Tax Administration Act 1994 ; or (iii) indicates the corresponding provision in the Goods and Services Tax Act 1985 ; or (iv) states that the provision has been omitted: (b) part B lists each provision in this Act and the corresponding provision in the Income Tax Act 2004 and, as applicable, in Parts A to E of the Income Tax Act 1994, or states that the provision is new: (c) part C lists the provisions that this Act inserts in the Tax Administration Act 1994 and— (i) indicates the corresponding provision in the Income Tax Act 2004 ; or (ii) states that the provision is new: (d) part D lists each term defined in this Act and its location in this Act, and— (i) indicates the source of the term in the Income Tax Act 2004 ; or (ii) states that the term is new. Purpose of schedule (3) The schedule is provided to assist readers to identify corresponding provisions but must not be interpreted as a definitive guide to the correspondence of provisions. Defined in this Act: commencement of this Act Compare: 2004 No 35 s YA 6