Section EH 13 — Income Tax Act 2007: Refund on request

EH 13 Refund on request When this section applies (1) This section applies when a person wants a refund of some or all of the amount in their main income equalisation account, and none of sections EH 8 , EH 10 , EH 15 , EH 17 , EH 19 , EH 23 , and EH 25 applies. Refund (2) The Commissioner must refund to the person the amount applied for, to the extent to which it can be made up of 1 or more deposits that have been in the person’s main income equalisation account for at least 1 year before the date the deposit ends. Section EH 28 overrides this subsection. Defined in this Act: amount , Commissioner , date the deposit ends , deposit , main income equalisation account , person , year , Compare: 2004 No 35 s EH 13