Section OP 77 — Income Tax Act 2007: Consolidated FDPA final balance

OP 77 Consolidated FDPA final balance Debit (1) A consolidated FDP group has an FDP debit for a credit balance in the FDP account when the group stops being a consolidated FDP group. Table reference (2) The FDP debit in subsection (1) is referred to in table O22: FDP debits of consolidated FDP groups, row 15 (final balance). Debit date (3) The debit date is the day the group stops being a consolidated FDP group. Defined in this Act: consolidated FDP group , FDP account , FDP debit , Compare: 2004 No 35 s MG 15(1)(j), (2)(h)