Section OB 55 — Income Tax Act 2007: ICA retrospective imputation credit

OB 55 ICA retrospective imputation credit Debit (1) An ICA company has an imputation debit for an imputation credit that is retrospectively attached to a non-cash dividend under section OB 62 . Table reference (2) The imputation debit in subsection (1) is referred to in table O2: imputation debits, row 28 (retrospective imputation credit). Debit date (3) The debit date is the day the dividend is paid. Defined in this Act: ICA company , imputation credit , imputation debit , non-cash dividend , pay , Compare: 2004 No 35 s ME 6(4)(a)