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
152 Subsection 995-1(1) (after paragraph (a) of the definition of investment registration requirement )
Insert:
(ab) in relation to an *ESVCLP - has the meaning given by subsection 9-3(2) of the Venture Capital Act 2002; and