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EK 13: Income when refund given on application
or “Refunds from environmental restoration accounts are counted as income”
You could also call this:

“How to request a transfer from your environmental restoration account”

You can ask the Commissioner to transfer money from your environmental restoration account. To do this, you need to make an application. In your application, you must explain why you want the transfer. You also need to tell the Commissioner how much money you want to transfer. The rules for these transfers are in section EK 15.

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Next up: EK 15: Transfer on application

or “How to transfer money from your environmental restoration account to someone else”
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Part E Timing and quantifying rules
Environmental restoration accounts

EK 14Application for transfer

  1. A person may apply to the Commissioner for a transfer under section EK 15 from the amount in the person’s environmental restoration account.

  2. An application for a transfer must—

    1. state the grounds on which the application is made; and
      1. state the amount of the transfer that the applicant wants.

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        Notes
        • Section EK 14(2)(a): repealed, on , by section 32(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
        • Section EK 14 list of defined terms apply: inserted, on , by section 32(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).