INCOME TAX ASSESSMENT ACT 1997 - SECT 210.100 Venture capital sub - account

INCOME TAX ASSESSMENT ACT 1997 - SECT 210.100

    Each * PDF has a venture capital sub - account within its * franking account.

Note:   The balance in the venture capital sub - account on 1   July 2002 will be either nil or, if the entity has a venture capital surplus or deficit immediately before 1   July 2002 under the imputation scheme existing at that time, an amount calculated under the Income Tax (Transitional Provisions) Act 1997 .