Section OB 36 — Income Tax Act 2007: ICA refund of FDP

OB 36 ICA refund of FDP Debit (1) An ICA company has an imputation debit for the amount of a refund of FDP paid to the company when it is not an FDPA company. Table reference (2) The imputation debit in subsection (1) is referred to in table O2: imputation debits, row 8 (refund of FDP). Debit date (3) The debit date is the day the refund is made. Defined in this Act: amount , FDP , FDPA company , ICA company , imputation debit , pay , Compare: 2004 No 35 s ME 5(1)(g), (2)(g)