When you look at a law, an obvious error is a mistake that is easy to see. You can tell it is an obvious error if the purpose of the law is clear. The purpose of the law cannot be achieved because of the mistake. You can also tell it is an obvious error if you know what the law would say if the mistake was fixed. This means you know what the lawmakers would have written if they knew about the mistake. The lawmakers would have written something that makes sense and achieves the purpose of the law. The lawmakers made a change to this law on 26 June 2019, through a law called the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019. You can find this law on the New Zealand legislation website. This change helped to clarify what an obvious error is.