Taxation Laws Amendment (Venture Capital) Act 2002 (136 of 2002)
Schedule 3 Capital gains tax treatment of carried interests
Income Tax Assessment Act 1997
16 Subsection 995-1(1)
Insert:
carried interest :
(a) of a *general partner in a *VCLP or an *AFOF - has the meaning given by subsections 104-255(4) and (6); and
(b) of a *limited partner in a *VCMP - has the meaning given by subsections 104-255(5) and (6).
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