Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 210.82

    If a * PDF * franks a * distribution with a venture capital credit in breach of section   210 - 81:

  (a)   the distribution is taken not to have been franked with a venture capital credit; and

  (b)   each other distribution made under the same resolution is taken not to have been franked with a venture capital credit.