Statute
Section EH 68 — Income Tax Act 2007: Refund of excess deposit
Text of the provision Official document
EH 68 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 thinning operations 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 , Commissioner , date the deposit ends , deposit , person , thinning operations maximum deposit , Compare: 2004 No 35 s EH 70
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →