Tax Laws Amendment (2007 Measures No. 2) Act 2007 (78 of 2007)

Schedule 8   Venture capital

Part 1   Venture capital limited partnerships

Income Tax Assessment Act 1997

29   At the end of paragraph 118-425(1)(b)

Add:

(iii) an acquisition of *convertible notes (other than convertible notes that are *debt interests) issued by a company; and