INCOME TAX ASSESSMENT ACT 1997 - SECT 210.30 Franking a distribution with a venture capital credit
INCOME TAX ASSESSMENT ACT 1997 - SECT 210.30
Franking a distribution with a venture capital creditAn entity franks a * distribution with a venture capital credit if:
(a) the entity is a * participating PDF at the time the distribution is made; and
(b) the distribution is * frankable with a venture capital credit; and
(c) the entity allocates a * venture capital credit to the
distribution.