Section OB 7 — Income Tax Act 2007: ICA payment of further income tax

OB 7 ICA payment of further income tax Credit (1) An ICA company has an imputation credit for an amount of further income tax paid under section OB 65 or OB 66 . Table reference (2) The imputation credit in subsection (1) is referred to in table O1: imputation credits, row 5 (payment of further income tax). Credit date (3) The credit date is the day the further income tax is paid. Defined in this Act: amount , further income tax , ICA company , imputation credit , pay , Compare: 2004 No 35 s ME 4(1)(c), (2)(a)