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

146   Subsection 995-1(1)

Insert:

approved investment plan , of an *ESVCLP, has the meaning given by subsection 13-15(2) of the Venture Capital Act 2002.