Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (54 of 2016)
Schedule 2 Venture capital investment
Part 6 Foreign venture capital funds of funds
Income Tax Assessment Act 1997
49 Subsection 842-230(2)
Omit "Without limiting subsection (1) of this section, an entity is an IMR widely held entity ", substitute "An entity is a widely held entity ".
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