Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-6
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THE IMPUTATION SYSTEM
Division 210
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Venture capital franking
Subdivision 210-C
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Distributions that are frankable with a venture capital credit
SECTION 210-45
What this Subdivision is about
View history note
Hide history noteA distribution can only be franked with a venture capital credit if all members of the PDF receive distributions in proportion to their holdings.
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