Tax Laws Amendment (2007 Measures No. 2) Act 2007 (78 of 2007)
Schedule 8 Venture capital
Part 1 Venture capital limited partnerships
Income Tax Assessment Act 1997
30 At the end of subsection 118-425(2)
Add:
Note: A company that fails to meet the requirements of this subsection can still be eligible in certain circumstances: see subsection (12A).
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