Statute
Section OZ 2 — Income Tax Act 2007: No imputation debit for pre-imputation refund
Text of the provision Official document
OZ 2 No imputation debit for pre-imputation refund No imputation debit arises in the imputation credit account of an ICA company for a refund of income tax for a pre-imputation income year. Defined in this Act: ICA company , imputation credit account , imputation debit , income tax , pre-imputation income year , Compare: 2004 No 35 s ME 5(1)(e)(i)
Official source: legislation.govt.nz
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