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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”
You could also call this:

“This provision about applying for a tax refund has been removed from the law”

This section of the law has been removed. It used to be about getting a refund by applying for it, but it no longer applies. The government took this part out of the Income Tax Act 2007 on 18 March 2019. This means you can’t use this rule anymore to get a refund in the way it used to describe.

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Next up: EH 46: Income when refund given on application

or “Removed: Rules about income from refunds you applied for”
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Part E Timing and quantifying rules
Income equalisation schemes: Refunds: on application

EH 45Refund on application (Repealed)

    Notes
    • Section EH 45: repealed, on , by section 169(7) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial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).