New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 27 Venture capital franking
Income Tax Assessment Act 1997
9 Subsection 995-1(1)
qualifying SME investment means an *SME investment that is made in accordance with Division 1 of Part 4 of the Pooled Development Funds Act 1997.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
