- SECT 210-155 What this Subdivision is about
A superannuation fund or other entity that deals with superannuation that
receives a distribution franked with a venture capital credit is entitled to a
tax offset equal to the credit. Table of sections 210-160 The significance of a venture capital credit Operative provisions 210-170 Tax offset for certain recipients of distributions franked with
venture capital credits
210-165 Recipients for whom the venture capital credit is not significant
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