Section OB 5 — Income Tax Act 2007: ICA deposit in tax pooling account

OB 5 ICA deposit in tax pooling account Credit (1) An ICA company has an imputation credit for an amount provided by it and paid by an intermediary into a tax pooling account. Table reference (2) The imputation credit in subsection (1) is referred to in table O1: imputation credits, row 3 (deposit in tax pooling account). Credit date (3) The credit date is the day the amount is deposited. Defined in this Act: amount , ICA company , imputation credit , imputation credit account , intermediary , pay , tax pooling account , Compare: 2004 No 35 s ME 4(1)(ac), (2)(ac)