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
31 Subsection 118-425(5)
After “company must”, insert “, at the end of, and at all times after the end of, the income year in which the investment is made,”.
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