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
12 Section 13-1 (before table item headed "inter-corporate dividends")
Insert:
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innovation companies |
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certain shares issued to early stage investors |
Subdivision 360-A |
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