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

50   Paragraph 842-235(6)(a)

Repeal the paragraph, substitute:

(a) paragraph 842-230(1)(a), (b) or (c); or

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