Statute
Section OZ 1 — Income Tax Act 2007: No imputation credit for pre-imputation tax paid
Text of the provision Official document
OZ 1 No imputation credit for pre-imputation tax paid No imputation credit arises in the imputation credit account of an imputation credit account (ICA) company for a payment of income tax imposed for a pre-imputation income year. Defined in this Act: ICA company , imputation credit , imputation credit account , income tax , pay , pre-imputation income year , Compare: 2004 No 35 s ME 4(1)(a)(viii)
Official source: legislation.govt.nz
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