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 1936
4 After paragraph 177C(1)(f)
Insert:
(faa) in a case where paragraph (bbaa) applies - the amount of the whole of the innovation tax offset or of the part of the innovation tax offset, as the case may be, referred to in that paragraph; and
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