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OK 5: MACA distribution with Maori authority credit
or “Māori authority receives credit for distribution with attached Māori authority credit”
You could also call this:

“Maori authority receives credit for imputed dividend”

When a Maori authority receives a dividend that has an imputation credit attached to it, they get a Maori authority credit for the same amount as the imputation credit. This credit is listed in a special table called ‘Maori authority credits’ under row 6, which is labelled ‘dividend derived with imputation credit’. The date of this credit is set as the day when the dividend is paid to the Maori authority.

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Next up: OK 6B: MACA attributed PIE income with imputation credit

or “Māori authority credit for imputation credit from multi-rate PIE investment”
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Part O Memorandum accounts
Maori authority credit accounts (MACA)

OK 6MACA dividend derived with imputation credit

  1. A Maori authority has a Maori authority credit for the amount of an imputation credit attached to a dividend derived by the Maori authority.

  2. The Maori authority credit in subsection (1) is referred to in table O17: Maori authority credits, row 6 (dividend derived with imputation credit).

  3. The credit date is the day the dividend is paid.

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