Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 210 - Venture capital franking  

Subdivision 210-A - Franking a distribution with a venture capital credit  

SECTION 210-25   What this Subdivision is about  


A PDF can only frank a distribution with a venture capital credit if certain conditions are met. These conditions are set out in this Subdivision.


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