Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (54 of 2016)
Schedule 1 Tax incentives for early stage investors
Part 2 Other amendments
Taxation Administration Act 1953
17 Section 396-55 in Schedule 1 (at the end of the table)
Add:
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10 |
a company |
the issuing by the company of a *share that could give rise to an entitlement to a *tax offset (or a modified CGT treatment) under Subdivision 360-A of the Income Tax Assessment Act 1997 |