Section OB 22 — Income Tax Act 2007: ICA replacement payment to company under share-lending arrangement

OB 22 ICA replacement payment to company under share-lending arrangement Credit (1) An ICA company has an imputation credit for the amount of an imputation credit attached under section OB 64 , or treated as attached under section RE 25 (When amount of tax treated as imputation credit) to a replacement payment paid under a share-lending arrangement to the company. Table reference (2) The imputation credit in subsection (1) is referred to in table O1: imputation credits, row 20 (replacement payment under share-lending arrangement). Credit date (3) The credit date is the day the replacement payment is paid. Defined in this Act: amount , ICA company , imputation credit , pay , replacement payment , share-lending arrangement , Compare: 2004 No 35 s ME 4(1)(eb), (ec), (2)(cc)