Section OB 9 — Income Tax Act 2007: ICA dividend derived with imputation credit

OB 9 ICA dividend derived with imputation credit Credit (1) An ICA company has an imputation credit for the amount of an imputation credit attached to a dividend derived by the company. Table reference (2) The imputation credit in subsection (1) is referred to in table O1: imputation credits, row 7 (dividend derived with imputation credit). Credit date (3) The credit date is the day the dividend is paid to the company. Defined in this Act: amount , dividend , ICA company , imputation credit , pay , Compare: 2004 No 35 s ME 4(1)(d), (2)(c)