Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 210 - Venture capital franking  

Subdivision 210-C - Distributions that are frankable with a venture capital credit  

SECTION 210-45   What this Subdivision is about  


A 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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