Section OB 49 — Income Tax Act 2007: ICA replacement payment by company under share-lending arrangement

OB 49 ICA replacement payment by company under share-lending arrangement Debit (1) An ICA company has an imputation debit for the amount of an imputation credit attached under section OB 64 to a replacement payment paid by the company under a share-lending arrangement. Table reference (2) The imputation debit in subsection (1) is referred to in table O2: imputation debits, row 22 (replacement payment under share-lending arrangement). Debit date (3) The debit date is the day the replacement payment is paid. Defined in this Act: amount , ICA company , imputation credit , imputation debit , pay , replacement payment , share-lending arrangement , Compare: 2004 No 35 s ME 5(1)(ab), (2)(ab)