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
142 Section 195-70 (heading)
Repeal the heading, substitute:
195-70 Previous tax losses can be deducted after ceasing to be a VCLP, an ESVCLP, an AFOF or a VCMP
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