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EK 20: Environmental restoration account of consolidated group company
or “Environmental restoration savings for companies in a group”
You could also call this:

“Sending tax notices electronically as required by Inland Revenue”

The Commissioner of Inland Revenue can ask you to send notices under this part of the law in an electronic format. The Commissioner decides what this electronic format should be. They do this using rules set out in section 36BC of the Tax Administration Act 1994.

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Next up: EK 22: Meaning of maximum payment

or “Explains how to calculate the most you can put into an environmental restoration account each year”
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Part E Timing and quantifying rules
Environmental restoration accounts

EK 21Notices in electronic format

  1. The Commissioner may require a person to provide a notice under this subpart in an electronic format that the Commissioner prescribes under section 36BC of the Tax Administration Act 1994.

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Notes
  • Section EK 21 list of defined terms notice: inserted, on , by section 74 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).