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Income Tax Act 2007

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

EH 59: Deposits from which refunds come

You could also call this:

"This section about refund sources for deposits has been removed from the law"

This section of the law has been removed. It used to talk about where refunds come from for deposits, but it's no longer part of the current rules. The government took it out of the law on 18 March 2019. If you want to know more about how refunds work now, you might need to look at other parts of the tax law.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1514969.

Topics:
Money and consumer rights > Taxes
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"This rule about minimum tax refunds no longer applies"

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"This rule about transferring deposits has been removed from the law"

Part ETiming and quantifying rules
Income equalisation schemes: Refunds: general provisions

EH 59Deposits from which refunds come (Repealed)

    Notes
    • Section EH 59: repealed, on , by section 169(8) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial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).