Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (54 of 2016)
Schedule 2 Venture capital investment
Part 1 Tax offset for ESVCLP investments
Income Tax Assessment Act 1997
1 Section 13-1 (after table item headed "dividends")
Insert:
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early stage venture capital limited partnerships |
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contributions to ESVCLPs......................................... |
Subdivision 61-P |