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

30   At the end of subsection 118-425(2)

Add:

Note: A company that fails to meet the requirements of this subsection can still be eligible in certain circumstances: see subsection (12A).