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EH 27: Amendment of assessment
or “The Commissioner can change tax assessments at any time”
You could also call this:

“Rules for the smallest amount you can get back from your income equalisation account”

When you ask for a refund from your main income equalisation account, there are some rules about how much you can get back. The person in charge of taxes, called the Commissioner, won’t give you a refund if it’s too small. The refund needs to be at least $200 or the amount left in your account, whichever is less. This rule applies to refunds mentioned in several parts of the law, including sections EH 10, EH 13, EH 15, EH 17, EH 19, EH 22(3), EH 23, and EH 25. So, if you have less than $200 in your account when you want to close it, you’ll get all of that money. But if you have more than $200, the smallest refund you can get is $200.

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Next up: EH 29: Deposits from which refunds come

or “How refunds are taken from your deposits in order”
Next

Part E Timing and quantifying rules
Income equalisation schemes: Refunds: general provisions

EH 28Minimum refund

  1. The Commissioner must not give a refund under any of sections EH 10, EH 13, EH 15, EH 17, EH 19, EH 22(3), EH 23, and EH 25 that is less than the lesser of—

  2. $200; and
    1. the balance in the person’s main income equalisation account on the date the deposit ends.

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