Document ID: chunk:federal_register_of_legislation:C2010C00604:clause:27_2
Version: federal_register_of_legislation:C2010C00604
Segment Type: clause
Provision Reference: sch 27 cl 2
Character Range: 374440–375292

2                                          the *PDF receives a *franking debit as a result of a *refund of income tax; and                                                                                 that part of the refund that is attributable to a payment of a PAYG instalment or a payment of income tax that gave rise to a venture capital credit of the PDF  the day on which the franking debit arises; or
                                           all or part of the refund is attributable to a *payment of a PAYG instalment or a payment of income tax that gave rise to a *venture capital credit of the PDF                                                                                                                                                                   if the venture capital credit did not arise until a later day—that later day