Statute
Section EH 42 — Income Tax Act 2007: Refund of excess deposit
Text of the provision Official document
EH 42 Refund of excess deposit When this section applies (1) This section applies when a person’s deposits for an accounting year are more than their adverse event maximum deposit for the accounting year. Refund (2) The Commissioner must refund the excess to the person as soon as practicable after the date the deposit ends. Defined in this Act: accounting year , adverse event maximum deposit , Commissioner , date the deposit ends , deposit , person , Compare: 2004 No 35 s EH 43
Official source: legislation.govt.nz
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