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

2   Paragraph 118-405(1)(c)

Repeal the paragraph, substitute:

(c) when the partnership made the investment, the partnership was a *venture capital limited partnership that was *unconditionally registered; and