Section OB 23 — Income Tax Act 2007: ICA credit transfer to company

OB 23 ICA credit transfer to company Credit (1) An ICA company has an imputation credit for the amount of an imputation credit shown in a credit transfer notice given to the company. Table reference (2) The imputation credit in subsection (1) is referred to in table O1: imputation credits, row 21 (credit in credit transfer notice). Credit date (3) The credit date is the day the notice is given. Defined in this Act: amount , credit transfer notice , ICA company , imputation credit , Compare: 2004 No 35 s ME 4(1)(ed), (2)(cd)