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
(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
S 26-70 inserted by No 165 of 1999.