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

7   Paragraphs 118-410(1)(c) and (d)

Repeal the paragraphs, substitute:

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

(d) when the investment was made, the VCLP or ESVCLP was unconditionally registered; and