60 120 Revised statutes are presented for examination and approval to Committees of the Senate or House, or to joint Committees and, once examined and approved, are presented as a Bill for enactment by the Minister of Justice and Attorney-General. 121 There have been occasional consolidations in New Zealand since the decision to reprint rather than consolidate. In 1976, and again in 1994, Parliament enacted an Income  Tax  Act.  In  both  cases  the  consolidation  was  passed  without  political contention  and  on  the  basis  of  agreement  not  to  relitigate  the  policy  of  any provisions. The Income Tax Act 1994 was referred to as a reorganisation of the 1976 Act. Section AA1 of the 1994 Act makes it plain that the purpose of the Act was to re-enact the law contained in the 1976 Act in a reorganised form and that the reorganisation of the provisions and change in style and language were not intended to affect the interpretation of the provisions of the 1976 Act as they are included in the 1994 Act. The 1994 Act was itself a precursor to the rewriting of the Act that began in 1995 and was enacted just a few days ago. 122 A kind of consolidation occurs from time to time when a new Act is enacted to replace several Acts dealing with different aspects of the same broad subject, but this is usually done as part of a more general single reform of the law on the matter. The  Resource  Management  Act  1991  replaced  a  number  of  statutes  relating  to environmental   planning   and   protection,   but   it   introduced   new   concepts   and approaches. 123 There is a limit to what consolidations and reprints (non-substantive modernisation) can achieve to make legislation more accessible. A resumption of the consolidation and  revision  work  of  the  first  30  years  of  last  century,  and  of  the  requisite companion (specialised, and time-limited) parliamentary procedures, might well ensure that modernisation does not occur only as a by-product of substantive reform. What  stands  in  the  way  of  continuous  consolidation,  however,  are  resource