Thank you for the question. It's very helpful.
We have heard of the Miscellaneous Statute Law Amendment Act, but I'm highly doubtful that it would have application in this circumstance. As I understand it, that provision deals with purely technical changes, such as the name of a changed department or the title of a minister. You can make amendments under that act to update the title or the reference. You can correct punctuation. You can do things of that nature.
The amendments under discussion here are certainly technical amendments, but they're substantive technical amendments. They affect people's tax liability. Given the nature of comfort letters, they're generally to remove a tax liability in a circumstance where it's not consistent with a policy that would apply.
It's my view that you wouldn't be able to use the statute you're referring to to make the changes of this nature.