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INCOME TAX ASSESSMENT ACT 1997 - SECT 210.180
Application of Division 207 where the recipient is entitled to a tax offset under section 210 - 170
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
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