Section EH 58 — Income Tax Act 2007: Minimum refund

EH 58 Minimum refund The Commissioner must not give a refund under any of sections EH 45 , EH 47 , EH 49 , EH 53 , and EH 55 that is less than the lesser of— (a) $200; and (b) the balance in the person’s adverse event income equalisation account on the date the deposit ends. Defined in this Act: adverse event income equalisation account , Commissioner , date the deposit ends , person , Compare: 2004 No 35 s EH 59