Section OK 6B — Income Tax Act 2007: MACA attributed PIE income with imputation credit

OK 6B MACA attributed PIE income with imputation credit Credit (1) A Maori authority that is an investor in a multi-rate PIE has a Maori authority credit for the amount of an imputation credit attributed to it under section HM 54 (Use of tax credits other than foreign tax credits by investors). Table reference (2) The Maori authority credit in subsection (1) is referred to in table O17: Maori authority credits, row 6B (attributed PIE income with imputation credit). Credit date (3) The credit date is the day the amount is attributed. Defined in this Act: amount , attributed PIE income , imputation credit , multi-rate PIE Section OK 6B: inserted (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 117(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).