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EH 43: Income does not include excess deposit
or “Law about extra deposits not being income no longer applies”
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.

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Next up: EH 45: Refund on application

or “This provision about applying for a tax refund has been removed from the law”
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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EH 44Application for refund by person, trustee of estate, Official Assignee, or liquidator (Repealed)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    • Section EH 44: repealed, on , by section 169(7) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial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).