Tax Laws Amendment (2007 Measures No. 2) Act 2007 (78 of 2007)
Schedule 8 Venture capital
Part 1 Venture capital limited partnerships
Venture Capital Act 2002
58 At the end of paragraph 9-1(1)(e)
Add:
(iii) an investment in a unit trust, in which the partnership owns one or more eligible venture capital investments, that would have been an eligible venture capital investment but for subsections 118-427(3) and (7) of the Income Tax Assessment Act 1997; and
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