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

140   Section 195-65 (heading)

Repeal the heading, substitute:

195-65 Tax losses cannot be transferred to a VCLP, an ESVCLP, an AFOF or a VCMP