Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (54 of 2016)
Schedule 1 Tax incentives for early stage investors
Part 2 Other amendments
Taxation Administration Act 1953
15 Section 45-340 in Schedule 1 (method statement, step 1, after paragraph (g))
Insert:
(ga) Subdivision 360-A of the Income Tax Assessment Act 1997 (the tax offset for early stage investors in innovation companies); or
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