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
16 Section 45-375 in Schedule 1 (method statement, step 1, after paragraph (f))
Insert:
(fa) Subdivision 360-A of the Income Tax Assessment Act 1997 (the tax offset for early stage investors in innovation companies); or
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).
