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-B
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Participating PDFs
Operative provisions
SECTION 210-40 210-40 What is a participating PDF
A *PDF is a participating PDF at a particular time if it keeps a record of its *venture capital sub-account at that time.
View history note
Hide history noteSECTION 210-40 210-40 What is a participating PDF
A *PDF is a participating PDF at a particular time if it keeps a record of its *venture capital sub-account at that time.
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