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COMMONWEALTHAct
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s 210-5

Washing estimated venture capital debits out of the old sub‑account before conversion

In force
Chapter 3Specialist liability rules
Part 3-6The imputation system
Division 210Venture capital franking

210-5 Washing estimated venture capital debits out of the old sub‑account before conversion

If, under former Part IIIAA of the Income Tax Assessment act 1936, the termination time in relation to an estimated venture capital debit of a PDF would, but for this section, occur after the end of 30 June 2002, it is taken to have occurred at the end of 30 June 2002.

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