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
49 At the end of paragraph 118-435(1)(d)
Add “, or the unit trust meets the requirements of subsections 118-427(3) to (8), as the case requires”.
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