Part m-memorandum accounts
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Opening debit balance |
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Opening debit balance |
1 April or when the group starts |
section MA 7 |
2 |
Payment of dividend |
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An imputation credit attached to a dividend paid by a group company |
day of payment |
section MP 26 |
3 |
Allocation of provisional tax |
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Provisional tax allocated by a group to an underpaid company |
day of notice of the allocation |
section MP 27 |
4 |
Refund of income tax |
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A refund of income tax or provisional tax to a group |
day of refund |
section MP 28 |
5 |
Amount applied to pay other taxes |
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Income tax overpaid that is applied to satisfy an amount of tax (other than income tax) owing by a group company |
day of application |
section MP 29 |
6 |
Refund from tax pooling account |
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A refund from a tax pooling account |
set out in section MP 30 |
section MP 30 |
7 |
Transfer to tax pooling account |
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A transfer to another taxpayer of funds in a tax pooling account |
set out in section MP 31 |
section MP 31 |
8 |
Refund of FDWP |
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A refund of FDWP when no FDWP account |
day of refund |
section MP 32 |
9 |
Refund of tax credit |
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A refund of a tax credit |
day of refund |
section MP 33 |
10 |
Overpayment of FDWP |
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Overpaid FDWP applied, when a group does not have an FDWP account, to satisfy an amount owing that is not income tax or FDWP |
day of application |
section MP 34 |
11 |
Group company’s debit |
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A debit that would increase a debit balance for a group company |
set out in section MP 35 |
section MP 35 |