Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 210.45

What this Subdivision is about

A distribution can only be franked with a venture capital credit if all members of the PDF receive distributions in proportion to their holdings.

Table of sections

Operative provisions

210 - 50   Which distributions can be franked with a venture capital credit?



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback