Statute
Section EH 10 — Income Tax Act 2007: Refund at end of 5 years
Text of the provision Official document
EH 10 Refund at end of 5 years When this section applies (1) This section applies when a deposit is in a person’s main income equalisation account at the end of 5 years after the end of the accounting year for which the deposit was made. Refund (2) The Commissioner must refund the deposit to the person. Section EH 28 overrides this subsection. Defined in this Act: accounting year , Commissioner , deposit , main income equalisation account , person , year , Compare: 2004 No 35 s EH 10
Official source: legislation.govt.nz
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