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
118 At the end of section 118-400
Add:
However, unless investments are made through early stage venture capital limited partnerships, you must be a foreign resident for this Subdivision to apply.
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