Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 210.30

    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.