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
3 Subsection 63-10(1) (after table item 30)
Insert:
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32 |
ESVCLP *tax offset under Subdivision 61-P |
You may carry it forward to a later income year (under Division 65) |