Taxation Laws Amendment (Venture Capital) Act 2002 (136 of 2002)
Schedule 3 Capital gains tax treatment of carried interests
Income Tax Assessment Act 1997
10 Subsection 116-20(2) (after table row relating to event number H2)
Insert:
|
K9 |
Entitlement to receive payment of a *carried interest |
The amount of the payment, to the extent that it is a payment of the *carried interest |