Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 210.180

    If the recipient of a * distribution * franked with a venture capital credit is entitled to a * tax offset under section   210 - 170, Division   207 does not apply to that * part of the distribution that is venture capital franked.

Table of Subdivisions

  Guide to Division   214

214 - A   Franking returns

214 - B   Franking assessments

214 - C   Amending franking assessments

214 - D   Collection and recovery

214 - E   Records

Table of sections

214 - 1   Purpose of the system

214 - 5   Key features