Section OK 14 — Income Tax Act 2007: MACA refund of FDP

OK 14 MACA refund of FDP Debit (1) A Maori authority has a Maori authority debit for the amount of a refund of FDP paid to the Maori authority when it is not an FDPA company. Table reference (2) The Maori authority debit in subsection (1) is referred to in table O18: Maori authority debits, row 6 (refund of FDP). Debit date (3) The debit date is the day the refund is made. Defined in this Act: amount , FDP , FDPA company , Maori authority , Maori authority debit , pay , Compare: 2004 No 35 s MK 5(1)(e), (2)(c)