Section OP 26 — Income Tax Act 2007: Consolidated ICA payment of amount of tax for schedular payment

OP 26 Consolidated ICA payment of amount of tax for schedular payment Credit (1) A consolidated imputation group that includes an Australian ICA company has an imputation credit for the amount of tax for a schedular payment paid to the company as a non-resident contractor. Table reference (2) The imputation credit in subsection (1) is referred to in table O19: imputation credits of consolidated imputation groups, row 21 (amount of tax for schedular payment). Credit date (3) The credit date is the day the amount of tax is withheld. Defined in this Act: amount of tax , Australian ICA company , consolidated imputation group , imputation credit , non-resident contractor , schedular payment , Compare: 2004 No 35 s ME 11(1B)(b), (2B)(b)