Tax Laws Amendment (2007 Measures No. 2) Act 2007 (78 of 2007)
Schedule 8 Venture capital
Part 2 Early stage venture capital limited partnerships
Income Tax Assessment Act 1936
87 Subsections 18A(1) and (2)
After “VCLP”, insert “, an ESVCLP”.
Note: The heading to section 18A is altered by inserting “, ESVCLPs ” after “ VCLPs ”.
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