New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)

Schedule 27   Venture capital franking

Income Tax Assessment Act 1997

17   Subsection 995-1(1)

Insert:

venture capital deficit tax means tax imposed under the New Business Tax System (Venture Capital Deficit Tax) Act 2003.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).