Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-6 - THE IMPUTATION SYSTEM
Division 210 - Venture capital franking
Subdivision 210-H - Effect of receiving a distribution franked with a venture capital credit
SECTION 210-155 What this Subdivision is about
A 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.