1099K
In forceRefunded amount does not count as income
Volume 3Chapter 2AA, Part 2AA.1 to Chapter 3, Part 3.12 (sections 1061ZVAA to 1157)
Chapter 3General provisions relating to payability and rates
Part 3.10General provisions relating to the ordinary income test
Division 1ERefunds to charge exempt residents
1099K Refunded amount does not count as income
The refunded amount does not count as income of the person for the purposes of this Act.
Note:
Income is otherwise defined in section 8.
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