Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-6
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THE IMPUTATION SYSTEM
Division 210
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Venture capital franking
Subdivision 210-F
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Rules affecting the allocation of venture capital credits
Operative provisions
SECTION 210-82 210-82 Consequences of breaching the rule in section 210-81
If a *PDF *franks a *distribution with a venture capital credit in breach of section 210-81 :
(a) the distribution is taken not to have been franked with a venture capital credit; and
(b) each other distribution made under the same resolution is taken not to have been franked with a venture capital credit.
View history note
Hide history noteSECTION 210-82 210-82 Consequences of breaching the rule in section 210-81
If a *PDF *franks a *distribution with a venture capital credit in breach of section 210-81 :
(a) the distribution is taken not to have been franked with a venture capital credit; and
(b) each other distribution made under the same resolution is taken not to have been franked with a venture capital credit.
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