Section FN 2 — Income Tax Act 2007: Imputation rules

FN 2 Imputation rules The imputation rules means the following: (a) this subpart: (b) section CD 15 (Tax credits linked to dividends): (c) sections GB 34 to GB 37 (which relate to tax avoidance and imputation): (d) subparts LE and LF , and sections LO 1 to LO 3 (which relate to tax credits): (e) subpart OB (Imputation credit accounts (ICA)): (f) sections OP 1 to OP 50 (which relate to imputation credits and consolidated groups): (g) subpart OZ (Terminating provisions): (h) sections RM 13 to RM 17 , RM 32 , and RZ 6 (which relate to limits on refunds): (i) section YA 2(7)(b) (Meaning of income tax varied): (j) sections 29 , 64 , 67 , 69 , 70 , 78D , 97 , 101 , 139B , 140B , 140D(1) and (2) , and 180 of the Tax Administration Act 1994. Defined in this Act: imputation rules , Compare: 2004 No 35 s OB 1 “ imputation rules ” Section FN 2(i): amended (with effect on 1 April 2008), on 6 October 2009, by section 233 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).