Income Tax Assessment Act 1997
An *eligible venture capital investment is at risk if the entity that owns the investment had no *arrangement as to:
(a) the maintenance of the value of the investment; or
(b) the maintenance of any earnings or other return that might be made from owning the investment, including (if the investment relates to a unit trust) the maintenance of any conferrals of present entitlement to income or capital of the unit trust or to any distributions of income or capital of the unit trust.
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