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Income Tax Act 2007

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

EH 50: Income when refund given on death

You could also call this:

“Refunds after death: This rule no longer applies”

This part of the law has been removed. It used to be about what happens to refunds when someone dies, but it’s not part of the law anymore. The government took it out of the Income Tax Act 2007 on 18 March 2019. If you need to know about this topic now, you might need to look at newer parts of the law or ask someone who knows about current tax rules.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1514950.

Topics:
Money and consumer rights > Taxes
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EH 49: Refund on death, or

“This provision about tax refunds after someone's death has been removed from the law”

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EH 51: Income when refund given on death, and election to allocate amount to earlier year, or

“This rule about income refunds after death no longer applies”

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

EH 50Income when refund given on death (Repealed)

    Notes
    • Section EH 50: repealed, on , by section 169(7) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial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).