Section EK 11 — Income Tax Act 2007: Application for refund

EK 11 Application for refund Who may apply (1) A person may apply to the Commissioner for a refund under section EK 12 of an amount in the person’s environmental restoration account if the refund— (a) corresponds to expenditure incurred by the person of a kind that is listed in schedule 19, part B (Expenditure in avoiding, remedying, or mitigating detrimental effects of discharge of contaminant) and not in schedule 19, part C : (b) represents an excess in the person’s environmental restoration account over the maximum account balance for the person’s environmental restoration account for the income year. Application (2) An application for a refund must— (a) be in writing; and (b) state the grounds on which the application is made; and (c) provide evidence satisfactory to the Commissioner verifying the existence of the grounds; and (d) state the amount of the refund that the applicant wants. Defined in this Act: Commissioner , environmental restoration account , income year , Compare: 2004 No 35 s EK 11