Commonwealth Consolidated Acts Commonwealth Consolidated ActsA superannuation fund or other entity that deals with superannuation that receives a distribution franked with a venture capital credit is entitled to a tax offset equal to the credit.
Table of sections
210 - 160 The significance of a venture capital credit
210 - 165 Recipients for whom the venture capital credit is not significant
Operative provisions
210 - 170 Tax offset for certain recipients of distributions franked with venture capital credits
210 - 175 Amount of the tax offset
210 - 180 Application of Division 207 where the recipient is entitled to a tax offset under section 210 - 170