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

147   Subsection 995-1(1) (paragraph (a) of the definition of carried interest )

After “a *VCLP”, insert “, an *ESVCLP”.