Div 26 heading substituted by No 121 of 1997.
26-70 Loss from disposal of venture capital equity
(a) it is made by a *venture capital entity or a *limited partnership referred to in subsection 118-515(2); and
(b) if that disposal or other realisation were a *disposal of a *CGT asset, any *capital gain or *capital loss would be disregarded under Subdivision 118-G.
S 26-70 inserted by No 165 of 1999.