Plain language law

New Zealand law explained for everyone

Plain Language Law homepage
EH 59: Deposits from which refunds come
or “This section about refund sources for deposits has been removed from the law”

You could also call this:

“This rule about transferring deposits has been removed from the law”

This section of the law about transferring deposits has been removed. It no longer applies. The government took it out of the Income Tax Act 2007 on 18 March 2019. If you need to know about transferring deposits, you’ll need to look at the current rules in the tax laws.

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 It might be out of date or be missing some parts.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


Next up: EH 61: Meaning of adverse event maximum deposit

or “Definition of 'adverse event maximum deposit' removed from this section”

Part E Timing and quantifying rules
Income equalisation schemes: Transfers

EH 60Transfer of deposit (Repealed)

    Notes
    • Section EH 60: repealed, on , by section 169(9) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial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).