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OB 35B: ICA debit for transfer from tax pooling account for policyholder base liability
or “Life insurer gets imputation debit for tax pooling transfer to pay policyholder income tax”
You could also call this:

“This provision about ICA refunds of FDP was removed from the law in 2017”

This part of the law used to be about getting a refund of something called FDP through an ICA. However, it’s not part of the law anymore. The government removed this section on 1 April 2017. If you need to know about ICA refunds of FDP, you should look at newer laws or ask someone who knows about tax rules after 2017.

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Next up: OB 37: ICA refund of tax credit

or “Refunds and transfers that reduce a company's imputation credit balance”
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Part O Memorandum accounts
Imputation credit accounts (ICA)

OB 36ICA refund of FDP (Repealed)

    Notes
    • Section OB 36: repealed, on , by section 197 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).