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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 credit

    An 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.

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