Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (54 of 2016)

Schedule 2   Venture capital investment

Part 7   Rulings that activities are not ineligible activities

Income Tax Assessment Act 1997

55   Subsection 995-1(1) (definition of private ruling)

Omit "section 359-5", substitute "sections 359-5 and 362-25".