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
7 Paragraphs 118-410(1)(c) and (d)
Repeal the paragraphs, substitute:
(c) when the investment was made, the partnership was an *Australian venture capital fund of funds that was *unconditionally registered; and
(d) when the investment was made, the VCLP or ESVCLP was unconditionally registered; and
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