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

151   Subsection 995-1(1) (note 2 at the end of the definition of income year )

After “a VCLP”, insert “, an ESVCLP”.