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 1997

120   Subsection 118-410(1) (heading)

Repeal the heading, substitute:

Gains or losses as a partner in a VCLP or an ESVCLP