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

31   Subsection 118-425(5)

After “company must”, insert “, at the end of, and at all times after the end of, the income year in which the investment is made,”.