Statute
Section EH 46 — Income Tax Act 2007: Income when refund given on request
Text of the provision Official document
EH 46 Income when refund given on request A refund under section EH 45 is income, under section CB 27 (Income equalisation schemes), derived by the person in the income year in which the Commissioner receives the application for the refund. Defined in this Act: Commissioner , income , income year , person , Compare: 2004 No 35 s EH 47
Official source: legislation.govt.nz
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