Taxation Laws Amendment (Venture Capital) Act 2002 (136 of 2002)
Schedule 3 Capital gains tax treatment of carried interests
Income Tax Assessment Act 1997
10 Subsection 116-20(2) (after table row relating to event number H2)
Insert:
|
K9 |
Entitlement to receive payment of a *carried interest |
The amount of the payment, to the extent that it is a payment of the *carried interest |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
