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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-F - Rules affecting the allocation of venture capital credits  

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SECTION 210-75   What this Subdivision is about  

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If a PDF has a venture capital surplus when it makes a distribution frankable with venture capital credits, it must frank the distribution with venture capital credits.

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