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OB 21: ICA balance of Maori authority credit account
or “Maori authority credit account balance transferred to company when authority status ends”
You could also call this:

“Credit for replacement payment received under share-lending arrangement”

When you’re an ICA company, you get an imputation credit for the amount of an imputation credit attached to a replacement payment. This happens when you receive a replacement payment under a share-lending arrangement. The credit is either attached under section OB 64 or treated as attached under section RE 25.

This imputation credit is listed in a table called O1: imputation credits. You can find it in row 20, which is about replacement payments under share-lending arrangements.

The date you get this credit is the same day you receive the replacement payment.

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Next up: OB 23: ICA credit transfer to company

or “Receiving an imputation credit from another company's transfer notice”
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Part O Memorandum accounts
Imputation credit accounts (ICA)

OB 22ICA replacement payment to company under share-lending arrangement

  1. An ICA company has an imputation credit for the amount of an imputation credit attached under section OB 64, or treated as attached under section RE 25 (When amount of tax treated as imputation credit) to a replacement payment paid under a share-lending arrangement to the company.

  2. The imputation credit in subsection (1) is referred to in table O1: imputation credits, row 20 (replacement payment under share-lending arrangement).

  3. The credit date is the day the replacement payment is paid.

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