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

12   Paragraph 118-410(2)(c)

Repeal the paragraph, substitute:

(c) when the investment was made, the partnership was an *Australian venture capital fund of funds that was *unconditionally registered; and