Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Timing and quantifying rules - Income equalisation schemes - Refunds: on application

EH 47: Refund on retirement

You could also call this:

“This rule about getting a refund when you retire no longer exists”

You no longer need to know about this part of the law. It used to be about getting a refund when you retire, but it was removed from the law on 18 March 2019. This means it doesn’t apply anymore and you can’t use it.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1514944.

Topics:
Money and consumer rights > Taxes
Money and consumer rights > Savings and retirement
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EH 46: Income when refund given on application, or

“Removed: Rules about income from refunds you applied for”

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EH 48: Income when refund given on retirement, and election to allocate amount to earlier year, or

“Law about retirement refunds and applying them to earlier years has been removed”

Part E Timing and quantifying rules
Income equalisation schemes: Refunds: on application

EH 47Refund on retirement (Repealed)

    Notes
    • Section EH 47: repealed, on , by section 169(7) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial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).