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New Zealand law explained for everyone

Income Tax Act 2007

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

EH 54: Income when refund given on bankruptcy

You could also call this:

“This provision about refunds during bankruptcy has been removed from the law”

This section of the law has been removed. It used to talk about income when you get a refund if you go bankrupt. The government took this part out of the law on 18 March 2019. This means it no longer applies, and you don’t need to worry about it anymore.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1514958.

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

EH 54Income when refund given on bankruptcy (Repealed)

    Notes
    • Section EH 54: repealed, on , by section 169(7) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial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).