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
46 Paragraph 118-430(b)
Omit “shares”, substitute “investment, including (if the investment relates to a unit trust) the maintenance of any conferrals of present entitlement to income or capital of the unit trust or to any distributions of income or capital of the unit trust”.
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