Tax Laws Amendment (2007 Measures No. 2) Act 2007 (Cth)

Tax Laws Amendment (2007 Measures No. 2) Act 2007

No. 78, 2007

An Act to amend the law relating to taxation, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedule(s) 4 Amendment of assessments

Schedule 1—Effective life provisions Income Tax Assessment Act 1997

Schedule 2—Taxation of boating activities

Part 1—Main amendments Income Tax Assessment Act 1997

Part 2—Consequential amendments A New Tax System (Goods and Services Tax) Act 1999 Income Tax Assessment Act 1997

Part 3—Application

Schedule 3—Research and development Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Taxation Administration Act 1953

Schedule 4—Donation of listed shares to deductible gift recipients Income Tax Assessment Act 1997

Schedule 5—Specifically listed deductible gift recipients Income Tax Assessment Act 1997 Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

Schedule 6—Deductions for contributions relating to fund‑raising events Income Tax Assessment Act 1997

Schedule 7—Technical corrections Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Schedule 8—Venture capital

Part 1—Venture capital limited partnerships Income Tax Assessment Act 1997 Venture Capital Act 2002

Part 2—Early stage venture capital limited partnerships Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Pooled Development Funds Act 1992 Venture Capital Act 2002

Part 3—The Venture Capital Registration Board Income Tax Assessment Act 1997 Pooled Development Funds Act 1992 Venture Capital Act 2002

Part 4—Pooled development funds Pooled Development Funds Act 1992

Part 5—Conditional registration Income Tax Assessment Act 1997 Venture Capital Act 2002

Tax Laws Amendment (2007 Measures No. 2) Act 2007

No. 78, 2007

An Act to amend the law relating to taxation, and for related purposes

[Assented to 21 June 2007]