Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 210.180

                   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, information and tax agents

Guide to Division 214

Table of sections

214-1        Purpose of the system

214-5        Key features