Tax Laws Amendment (2007 Measures No. 2) Act 2007 (78 of 2007)

Schedule 8   Venture capital

Part 2   Early stage venture capital limited partnerships

Income Tax Assessment Act 1997

123   Subparagraph 118-410(1)(f)(iv)

After “a VCLP”, insert “, or all of the *registration requirements of an ESVCLP, (as the case requires)”.