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Income Tax Act 2007

Timing and quantifying rules - Income equalisation schemes - Refunds: general provisions

EH 58: Minimum refund

You could also call this:

“This rule about minimum tax refunds no longer applies”

This section of the law about minimum refunds has been removed. It is no longer part of the Income Tax Act 2007. The government took it out on 18 March 2019. This means you can’t use this rule anymore when thinking about refunds in your taxes.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1514967.

Topics:
Money and consumer rights > Taxes
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EH 59: Deposits from which refunds come, or

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Part E Timing and quantifying rules
Income equalisation schemes: Refunds: general provisions

EH 58Minimum refund (Repealed)

    Notes
    • Section EH 58: repealed, on , by section 169(8) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial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).