Section EH 12 — Income Tax Act 2007: Application for refund by person, trustee of estate, Official Assignee, or liquidator

EH 12 Application for refund by person, trustee of estate, Official Assignee, or liquidator Who may apply (1) The following may apply to the Commissioner for a refund of some or all of the amount in a person’s main income equalisation account: (a) the person may apply under section EH 13 , EH 15 , or EH 17 : (b) the trustee of the person’s estate may apply under section EH 19 : (c) the Official Assignee having charge of the person’s estate may apply under section EH 23 : (d) the liquidator appointed for the person may apply under section EH 25 . Application (2) An application for a refund must— (a) be in writing; and (b) state the grounds on which it is made; and (c) state the amount applied for. Defined in this Act: amount , Commissioner , liquidation , main income equalisation account , person , trustee , Compare: 2004 No 35 s EH 12