Timing and quantifying rules - Income equalisation schemes - Refunds: on application
EH 44: Application for refund by person, trustee of estate, Official Assignee, or liquidator
You could also call this:
“This rule about asking for tax refunds no longer applies”
This section of the law has been removed. It used to be about how certain people could ask for a refund, but it no longer applies. The people who could have asked for a refund before were regular people, trustees of estates, Official Assignees, and liquidators. This change was made on 18 March 2019 as part of updating the tax rules.
“This provision about applying for a tax refund has been removed from the law”
Part E
Timing and quantifying rules
Income equalisation schemes:
Refunds: on application
EH 44Application for refund by person, trustee of estate, Official Assignee, or liquidator (Repealed)
Notes
Section EH 44: repealed, on , by section 169(7) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial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).
