Section EK 9 — Income Tax Act 2007: Refund of payment if excess, lacking details

EK 9 Refund of payment if excess, lacking details When this section applies (1) This section applies when a person’s payment under section EK 2 for an income year is— (a) more than the person’s maximum payment for the income year: (b) made without providing the details required by section EK 5 . Refund (2) As soon as practicable after the date on which the payment is received, the Commissioner must refund to the person— (a) the excess, if the payment is more than the person’s maximum payment for the income year: (b) the payment, if the payment is described by subsection (1)(b). No interest payable by Commissioner (3) No interest is payable by the Commissioner under section EK 6 on the amount of the payment. Defined in this Act: Commissioner , income year , interest , maximum payment , pay , Compare: 2004 No 35 s EK 9