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OB 37: ICA refund of tax credit
or “Refunds and transfers that reduce a company's imputation credit balance”
You could also call this:

“This rule about excess foreign dividend payments no longer applies”

This section of the law, called ‘ICA overpayment of FDP’, used to be part of the Income Tax Act 2007. However, it has been removed from the law. The government took it out on 1 April 2017. This means that this specific rule no longer applies, and you don’t need to worry about it anymore.

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Next up: OB 39: ICA transfer for net foreign attributed income

or “Removed: Rules for transferring money related to foreign income no longer apply”
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Part O Memorandum accounts
Imputation credit accounts (ICA)

OB 38ICA overpayment of FDP (Repealed)

    Notes
    • Section OB 38: repealed, on , by section 199 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).