Section EH 28 — Income Tax Act 2007: Minimum refund

EH 28 Minimum refund The Commissioner must not give a refund under any of sections EH 10 , EH 13 , EH 15 , EH 17 , EH 19 , EH 22(3) , EH 23 , and EH 25 that is less than the lesser of— (a) $200; and (b) the balance in the person’s main income equalisation account on the date the deposit ends. Defined in this Act: Commissioner , date the deposit ends , main income equalisation account , person , Compare: 2004 No 35 s EH 28