Section OB 27 — Income Tax Act 2007: ICA non-resident withholding tax withheld

OB 27 ICA non-resident withholding tax withheld Credit (1) An Australian ICA company has an imputation credit for an amount of tax withheld by the payer of non-resident passive income. Table reference (2) The imputation credit in subsection (1) is referred to in table O1: imputation credits, row 25 (NRWT withheld). Credit date (3) The credit date is the day the amount of tax is withheld. Defined in this Act: amount , amount of tax , Australian ICA company , imputation credit , non-resident passive income , non-resident withholding tax , NRWT , Compare: 2004 No 35 s ME 4(1B)(a), (2B)(a)