Section OP 8 — Income Tax Act 2007: Consolidated ICA deposit in tax pooling account

OP 8 Consolidated ICA deposit in tax pooling account Credit (1) A consolidated imputation group has an imputation credit for an amount provided by it and paid by an intermediary into a tax pooling account. Table reference (2) The imputation credit in subsection (1) is referred to in table O19: imputation credits of consolidated imputation groups, row 3 (deposit in tax pooling account). Credit date (3) The credit date is the day the amount is deposited. Defined in this Act: amount , consolidated imputation group , imputation credit , intermediary , pay , tax pooling account , Compare: 2004 No 35 s ME 11(1)(aa), (2)(aa)