Section EK 17 — Income Tax Act 2007: Minimum refund or transfer

EK 17 Minimum refund or transfer The Commissioner must not give a refund or make a transfer under any of sections EK 9 , EK 12 , EK 15 , EK 16 , and EK 19 that is less than the lesser of— (a) $1,000; and (b) the balance in the person’s environmental restoration account on the date on which the refund or transfer is made. Defined in this Act: Commissioner , environmental restoration account , Compare: 2004 No 35 s EK 17