Section OB 10 — Income Tax Act 2007: ICA dividend derived with FDP credit

OB 10 ICA dividend derived with FDP credit Credit (1) An ICA company has an imputation credit for the amount of an FDP credit attached to a dividend derived by the company when it is not a foreign dividend payment account (FDPA) company. Table reference (2) The imputation credit in subsection (1) is referred to in table O1: imputation credits, row 8 (dividend derived with FDP credit). Credit date (3) The credit date is the day the dividend is paid. Defined in this Act: amount , dividend , FDP credit , FDPA company , ICA company , imputation credit , pay , Compare: 2004 No 35 s ME 4(1)(e), (2)(c)