Section EH 70 — Income Tax Act 2007: Application for refund by person or liquidator

EH 70 Application for refund by person 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 thinning operations income equalisation account: (a) the person may apply under section EH 71 or EH 73 : (b) the liquidator appointed for the person may apply under section EH 75 . 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: amount , Commissioner , liquidation , person , thinning operations income equalisation account , Compare: 2004 No 35 s EH 72