Tax Laws Amendment (2004 Measures No. 3) Act 2004 (105 of 2004)

Schedule 1   Venture capital

Part 1   Tax amendments

Income Tax Assessment Act 1997

8   Subparagraph 118-425(4)(a)(i)

After “company”, insert “(except another entity that is an *associate of the company because of an investment made in the entity by the partnership)”.