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Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

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Division 210 - Venture capital franking  

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Subdivision 210-B - Participating PDFs  

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SECTION 210-35   What this Subdivision is about  

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A PDF may participate if it elects to keep a record of its venture capital sub-account.

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