Section RM 1 — Income Tax Act 2007: What this subpart does

RM 1 What this subpart does This subpart establishes and measures a person’s entitlement to a refund for an overpayment under this Part or another Part of this Act, how the amount of the refund may be used, and the limits placed on the amount and use of a refund for— (a) an imputation credit account (ICA) company: (b) a company receiving a foreign dividend: (c) a Maori authority: (d) a policyholder credit account (PCA) person: (e) a qualifying company: (f) certain unit trusts and group investment funds. Defined in this Act: amount , company , foreign dividend , group investment fund , ICA company , Maori authority , pay , PCA person , qualifying company , unit trust ,