Section EH 45 — Income Tax Act 2007: Refund on request

EH 45 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 the person’s adverse event income equalisation account, and none of sections EH 47 , EH 49 , EH 53 , and EH 55 applies. Refund (2) The Commissioner must refund to the person the amount applied for. Defined in this Act: adverse event income equalisation account , amount , Commissioner , person , Compare: 2004 No 35 s EH 46