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OB 16: ICA attribution for personal services
or “Imputation credit for personal services attribution in non-qualifying ICA companies”
You could also call this:

“Removed law about moving funds between insurance company accounts”

This section of the law, called ‘ICA transfer from policyholder credit account’, used to be part of the Income Tax Act 2007. However, it no longer exists. The government removed it on 1 July 2010. This means you can’t use or rely on this part of the law anymore.

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Next up: OB 18: ICA transfer from ASC account

or “Transfer money from available subscribed capital to imputation credit account”
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Part O Memorandum accounts
Imputation credit accounts (ICA)

OB 17ICA transfer from policyholder credit account (Repealed)

    Notes
    • Section OB 17: repealed, on , by section 386(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).