INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 12A - Venture capital franking  

Subdivision C - Venture capital credits and debits  

SECTION 160ASEI   160ASEI   VENTURE CAPITAL DEBIT - ESTIMATED VENTURE CAPITAL DEBIT DETERMINATION  
If, on a particular day, the Commissioner serves on a PDF notice of an estimated venture capital debit determination, there arises on that day a venture capital debit of the PDF equal to the estimated venture capital debit specified in the notice.


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