Document ID: chunk:federal_register_of_legislation:C2010C00604:clause:27_1
Version: federal_register_of_legislation:C2010C00604
Segment Type: clause
Provision Reference: sch 27 cl 1
Character Range: 370439–371127

1                                           the *PDF has a *franking credit because it has *paid a PAYG instalment; and                                                            that part of the franking credit that is reasonably attributable to the CGT event  the day on which the franking credit arises; or
                                            the whole or part of the instalment is reasonably attributable to a *CGT event in relation to a *qualifying SME investment of the PDF                                                                                     if the PDF elects to have the *venture capital credit arise on the assessment day under section 210‑115—on that day