Memorandum accounts - Memorandum accounts of consolidated groups - Imputation credits of consolidated imputation groups
OP 20: Consolidated ICA transfer from group company’s policyholder credit account
You could also call this:
“Transfer of credits between company accounts (no longer applicable)”
This part of the law used to be about transferring credits between different accounts in a company group. It was called ‘Consolidated ICA transfer from group company’s policyholder credit account’. However, this rule doesn’t exist anymore. The government removed it on 1 July 2010. If you need to know about how companies handle their credits now, you should look at other, newer parts of the tax law.
