Statute
Section OC 11 — Income Tax Act 2007: FDPA credit transfer to company
Text of the provision Official document
OC 11 FDPA credit transfer to company Credit (1) An FDPA company has an FDP credit for the amount of a credit shown in a credit transfer notice given to the company. Table reference (2) The FDP credit in subsection (1) is referred to in table O3: FDP credits, row 8 (credit transfer). Credit date (3) The credit date is the day the notice is given. Defined in this Act: amount , credit transfer notice , FDP credit , FDPA company , Compare: 2004 No 35 s MG 4(1)(bd), (2)(bd)
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →