Section OP 11 — Income Tax Act 2007: Consolidated ICA payment of further income tax

OP 11 Consolidated ICA payment of further income tax Credit (1) A consolidated imputation group has an imputation credit for an amount of further income tax paid under section OB 65 or OB 66 (which relate to further income tax). Table reference (2) The imputation credit in subsection (1) is referred to in table O19: imputation credits of consolidated imputation groups, row 6 (payment of further income tax). Credit date (3) The credit date is the day the further income tax is paid. Defined in this Act: amount , consolidated imputation group , further income tax , imputation credit , pay , Compare: 2004 No 35 s ME 11(1)(c), (2)(a)