Document ID: chunk:federal_register_of_legislation:C2025C00029:section:11:p31
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 11 (pt 31/64)
Character Range: 3373711–3376903

credits?
210‑20 Limits on venture capital franking
Subdivision 210‑A—Franking a distribution with a venture capital credit
Guide to Subdivision 210‑A
210‑25 What this Subdivision is about
Operative provisions
210‑30 Franking a distribution with a venture capital credit
Subdivision 210‑B—Participating PDFs
Guide to Subdivision 210‑B
210‑35 What this Subdivision is about
Operative provisions
210‑40 What is a participating PDF
Subdivision 210‑C—Distributions that are frankable with a venture capital credit
Guide to Subdivision 210‑C
210‑45 What this Subdivision is about
Operative provisions
210‑50 Which distributions can be franked with a venture capital credit?
Subdivision 210‑D—Amount of the venture capital credit on a distribution
Guide to Subdivision 210‑D
210‑55 What this Subdivision is about
Operative provisions
210‑60 Amount of the venture capital credit on a distribution
Subdivision 210‑E—Distribution statements
Guide to Subdivision 210‑E
210‑65 What this Subdivision is about
Operative provisions
210‑70 Additional information to be included when a distribution is franked with a venture capital credit
Subdivision 210‑F—Rules affecting the allocation of venture capital credits
Guide to Subdivision 210‑F
210‑75 What this Subdivision is about
Operative provisions
210‑80 Draining the venture capital surplus when a distribution frankable with venture capital credits is made
210‑81 Distributions to be franked with venture capital credits to the same extent
210‑82 Consequences of breaching the rule in section 210‑81
Subdivision 210‑G—Venture capital sub‑account
Guide to Subdivision 210‑G
210‑85 What this Subdivision is about
210‑90 The venture capital sub‑account
210‑95 Venture capital deficit tax
Operative provisions
210‑100 Venture capital sub‑account
210‑105 Venture capital credits
210‑110 Determining the extent to which a franking credit is reasonably attributable to a particular payment of tax
210‑115 Participating PDF may elect to have venture capital credits arise on its assessment day
210‑120 Venture capital debits
210‑125 Venture capital debit where CGT limit is exceeded
210‑130 Venture capital surplus and deficit
210‑135 Venture capital deficit tax
210‑140 Effect of a liability to pay venture capital deficit tax on franking deficit tax
210‑145 Effect of a liability to pay venture capital deficit tax on the franking account
210‑150 Deferring venture capital deficit
Subdivision 210‑H—Effect of receiving a distribution franked with a venture capital credit
Guide to Subdivision 210‑H
210‑155 What this Subdivision is about
210‑160 The significance of a venture capital credit
210‑165 Recipients for whom the venture capital credit is not significant
Operative provisions
210‑170 Tax offset for certain recipients of distributions franked with venture capital credits
210‑175 Amount of the tax offset
210‑180 Application of Division 207 where the recipient is entitled to a tax offset under section 210‑170
Division 214—Administering the imputation system
Guide to Division 214
214‑1 Purpose of the system
214‑5 Key features
Subdivision 214‑A—Franking returns
Guide to Subdivision 214‑A
214‑10 What this Subdivision is about
Operative provisions