Section EH 36 — Income Tax Act 2007: Other definitions

EH 36 Other definitions In the main income equalisation scheme,— date the deposit ends means— (a) the date on which the refund is calculated, when section EH 8 applies: (b) the date that is 5 years after the end of the accounting year for which the deposit was made, when section EH 10 applies: (c) the date on which the Commissioner receives the application for the refund, when section EH 13 or EH 15 applies: (d) the date of the person’s retirement, when section EH 17 applies: (e) the date of the person’s death, when section EH 19 applies: (f) the date on which the Commissioner receives notice of the adjudication, when section EH 23 applies: (g) the date on which the Commissioner receives notice of the liquidation, when section EH 25 applies deposit — (a) means a main deposit; and (b) includes, for the purposes of sections EH 6(2) to (4) and EH 10 to EH 33 , interest that is added to a main deposit under section EH 6(5) fishing business includes a business of— (a) fish farming under a licence issued under the Freshwater Fish Farming Regulations 1983: (b) mussel farming: (c) rock oyster farming main deposit means a payment made to the Commissioner under section EH 4(1) main income equalisation account , for a person, means the account that the Commissioner keeps in the person’s name under section EH 5 specified period , for a person’s tax year, means the shorter of— (a) the period of 6 months after the end of the accounting year that corresponds to the tax year; and (b) the period from the end of the accounting year that corresponds to the tax year to the date 1 month after the date by which the person must, under section 37 of the Tax Administration Act 1994, file their return of income for the accounting year that corresponds to the tax year. Defined in this Act: accounting year , business , Commissioner , date the deposit ends , deposit , fishing business , interest , liquidation , main deposit , main income equalisation account , main income equalisation scheme , pay , person , return of income , specified period , tax year , year , Compare: 2004 No 35 s EH 37