Section OK 6 — Income Tax Act 2007: MACA dividend derived with imputation credit

OK 6 MACA dividend derived with imputation credit Credit (1) A Maori authority has a Maori authority credit for the amount of an imputation credit attached to a dividend derived by the Maori authority. Table reference (2) The Maori authority credit in subsection (1) is referred to in table O17: Maori authority credits, row 6 (dividend derived with imputation credit). Credit date (3) The credit date is the day the dividend is paid. Defined in this Act: amount , dividend , imputation credit , Maori authority , Maori authority credit , pay , Compare: 2004 No 35 s MK 4(1)(e), (2)(c)