Part O
Memorandum accounts
Memorandum accounts of consolidated groups:
Imputation debits of consolidated imputation groups
OP 39Consolidated ICA replacement payment by company under share-lending arrangement
A consolidated imputation group has an imputation debit for the amount of an imputation credit attached under section OB 64 (Replacement payments) to a replacement payment paid under a share-lending arrangement by a company that is part of the consolidated imputation group at the time of payment.
The imputation debit in subsection (1) is referred to in table O20: imputation debits of consolidated imputation groups, row 13 (replacement payment under share-lending arrangement).
The debit date is the day the replacement payment is paid.
Compare
- 2004 No 35 s ME 12(1)(ab), (2)(ab)