New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)

Schedule 27   Venture capital franking

Income Tax Assessment Act 1997

10   Subsection 995-1(1)

section 124ZZB SME assessable income for a *PDF for an income year is the assessable income allocated to the PDF's SME assessable income for the income year under section 124ZZB of the Income Tax Assessment Act 1936.