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
29 At the end of paragraph 118-425(1)(b)
Add:
(iii) an acquisition of *convertible notes (other than convertible notes that are *debt interests) issued by a company; and
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