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
40 Subparagraph 118-425(11)(c)(i)
Repeal the subparagraph, substitute:
(i) in acquiring shares or options in, or convertible notes issued by, the other company, or in acquiring units or options in, or convertible notes issued by or on behalf of the trustee of, the unit trust; or
(ia) in meeting incidental costs of any such acquisition; or
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