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New Business Tax System (Venture Capital Deficit Tax) Act 2003
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3 Definitions
In this Act:
entity has the same meaning as in the Income Tax Assessment Act 1997.
income year has the same meaning as in the Income Tax Assessment Act 1997.
PDF has the same meaning as in the Income Tax Assessment Act 1997.
venture capital deficit has the same meaning as in the Income Tax Assessment Act 1997.
venture capital deficit tax means venture capital deficit tax payable under section 210‑135 of the Income Tax Assessment Act 1997.