Document ID: chunk:federal_register_of_legislation:C2016A00054:clause:2_22
Version: federal_register_of_legislation:C2016A00054
Segment Type: clause
Provision Reference: sch 2 cl 22
Character Range: 46955–47416

22  At the end of subsection 104‑71(3)
Add:
 ; or (c) proceeds from a CGT event if:
 (i) the CGT event relates to an *eligible venture capital investment; and
 (ii) the share of a partner in an ESVCLP in a *capital gain or *capital loss from the CGT event is disregarded under section 118‑407; or
 (d) that part of the proceeds from a CGT event, relating to an eligible venture capital investment, for which there is a partial exemption under section 118‑408.