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EH 42: Refund of excess deposit
or “This section about getting refunds for overpaid deposits was removed from the law”
You could also call this:

“Law about extra deposits not being income no longer applies”

This section of the law is no longer active. It was removed on 18 March 2019. The section used to talk about income not including excess deposits, but it doesn’t apply anymore. If you want to know more about how this change affects taxes, you might need to look at other parts of the tax laws that are still in use.

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Next up: EH 44: Application for refund by person, trustee of estate, Official Assignee, or liquidator

or “This rule about asking for tax refunds no longer applies”
Next

Part E Timing and quantifying rules
Income equalisation schemes: Refunds: automatic

EH 43Income does not include excess deposit (Repealed)

    Notes
    • Section EH 43: repealed, on , by section 169(6) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial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).