Section EH 44 — Income Tax Act 2007: Application for refund by person, trustee of estate, Official Assignee, or liquidator

EH 44 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 adverse event income equalisation account: (a) the person may apply under section EH 45 or EH 47 : (b) the trustee of the person’s estate may apply under section EH 49 : (c) the Official Assignee having charge of the person’s estate may apply under section EH 53 : (d) the liquidator appointed for the person may apply under section EH 55 . 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: adverse event income equalisation account , amount , Commissioner , liquidation , person , trustee , Compare: 2004 No 35 s EH 45