Income Tax Assessment Act 1997
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Hide history noteSECTION 210-180 210-180 Application of Division 207 where the recipient is entitled to a tax offset under section 210-170
If the recipient of a *distribution *franked with a venture capital credit is entitled to a *tax offset under section 210-170 , Division 207 does not apply to that *part of the distribution that is venture capital franked.
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