Statute
Section OB 3B — Income Tax Act 2007: General rule for life insurer's policyholder base
Text of the provision Official document
OB 3B General rule for life insurer's policyholder base An imputation credit does not arise in relation to a life insurer's policyholder base. Similarly, an imputation debit does not arise in relation to a life insurer's policyholder base. Defined in this Act: imputation credit , imputation debit , life insurer , policyholder base Section OB 3B: inserted, on 1 July 2010, by section 380(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Official source: legislation.govt.nz
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