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