Tax Laws Amendment (2007 Measures No. 2) Act 2007 (78 of 2007)
Schedule 8 Venture capital
Part 2 Early stage venture capital limited partnerships
Venture Capital Act 2002
170 Section 7-1
After “gains and losses); and”, insert:
• the income tax exemption under section 51-52 of the Income Tax Assessment Act 1997 (if the partnership is an early stage venture capital limited partnership); and
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