Pt 2-15 (heading) substituted by No 66 of 2003.
Pt 2-15 inserted by No 121 of 1997.
Div 51 inserted by No 121 of 1997.
51-55 Gain or profit 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 51-55 inserted by No 165 of 1999.