Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (54 of 2016)
Schedule 2 Venture capital investment
Part 6 Foreign venture capital funds of funds
Income Tax Assessment Act 1997
51 Subsection 995-1(1)
Insert:
widely held entity has the meaning given by subsection 842-230(2).
widely held foreign venture capital fund of funds has the meaning given by subsection 118-420(6).
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