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
66 After paragraph 15-1(ga)
Insert:
(gb) for an investment in a unit trust that the partnership held throughout the financial year - a statement from a general partner as to whether the unit trust met the requirements of subsections 118-427(4), (5) and (6) of the Income Tax Assessment Act 1997 at all times during that year;
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