INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART IIIAA
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FRANKING OF DIVIDENDS
Division 12A
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Venture capital franking
Subdivision C
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Venture capital credits and debits
SECTION 160ASEI
160ASEI
VENTURE CAPITAL DEBIT
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ESTIMATED VENTURE CAPITAL DEBIT DETERMINATION
If, on a particular day, the Commissioner serves on a PDF notice of an estimated venture capital debit determination, there arises on that day a venture capital debit of the PDF equal to the estimated venture capital debit specified in the notice.
View history note
Hide history note[ CCH Note: Note that s 160ASEA is the first section of Div 13, and appears out of alphabetical order.]
If, on a particular day, the Commissioner serves on a PDF notice of an estimated venture capital debit determination, there arises on that day a venture capital debit of the PDF equal to the estimated venture capital debit specified in the notice.
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