Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 210 - Venture capital franking  

Guide to Division 210  

SECTION 210-1  

210-1   Purpose of venture capital franking  

The purpose of these rules is to encourage venture capital investment by superannuation funds and other entities that deal with superannuation.