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EK 10: Certain refunds not income
or “Refunds from environmental restoration accounts are not taxable income”
You could also call this:

“How to ask for money back from your environmental restoration account”

You can ask the Commissioner for a refund from your environmental restoration account in two cases. First, if you’ve spent money on things listed in schedule 19, part B, but not in part C. These are costs for avoiding, fixing, or lessening the bad effects of pollutants or noise. Second, if you have more money in your account than the maximum allowed for that income year.

To get a refund, you need to tell the Commissioner why you want it. You must give good proof that shows your reasons are true. You also need to say how much money you want back.

When you ask for a refund, you have to explain your reasons clearly. You need to show evidence that proves your reasons are real. You also need to tell the Commissioner exactly how much money you want refunded.

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Next up: EK 12: Refund if application or excess balance

or “Getting money back from your environmental restoration account”
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Part E Timing and quantifying rules
Environmental restoration accounts

EK 11Application for refund

  1. A person may apply to the Commissioner for a refund under section EK 12 of an amount in the person’s environmental restoration account if the refund—

  2. corresponds to expenditure incurred by the person of a kind that is listed in schedule 19, part B (Expenditure in avoiding, remedying, or mitigating detrimental effects of discharge of contaminant or making of noise) and not in schedule 19, part C:
    1. represents an excess in the person’s environmental restoration account over the maximum account balance for the person’s environmental restoration account for the income year.

      1. An application for a refund must—

        1. state the grounds on which the application is made; and
          1. provide evidence satisfactory to the Commissioner verifying the existence of the grounds; and
            1. state the amount of the refund that the applicant wants.

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              Notes
              • Section EK 11(1)(a): amended (with effect on 1 April 2018), on , by section 171 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
              • Section EK 11(2)(a): repealed, on , by section 29(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
              • Section EK 11 list of defined terms apply: inserted, on , by section 29(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).