This section of the law is no longer in effect. It was removed on 18 March 2019. The section used to be about deducting a deposit, but now it doesn't apply anymore. If you need information about deducting deposits, you should look at other parts of the law that are still active.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1514930.

Topics:

Money and consumer rights > Taxes

EH 40: Interest on deposits in adverse event income equalisation account, or

"This rule about interest on special farming accounts no longer applies"

EH 42: Refund of excess deposit, or

"This section about getting refunds for overpaid deposits was removed from the law"

Part ETiming and quantifying rules
Income equalisation schemes: Deduction

EH 41Deduction of deposit (Repealed)

Notes

Section EH 41: repealed, on 18 March 2019, by section 169(5) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).