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
99 Section 11-15 (after the table item dealing with United Nations)
Insert:
|
venture capital |
|
|
eligible venture capital investments, gain or profit from realisation of |
51-54 |
|
eligible venture capital investments by ESVCLPs, income derived from |
51-52 |
|
venture capital equity, gain or profit from realisation of |
51-55 |