Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (54 of 2016)
Schedule 1 Tax incentives for early stage investors
Part 2 Other amendments
Income Tax Assessment Act 1997
13 Subsection 63-10(1) (before table item 35)
Insert:
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33 |
*Tax offset under Subdivision 360-A (about early stage investors in innovation companies) |
You may carry it forward to a later income year (under Division 65) |