Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (54 of 2016)
Schedule 2 Venture capital investment
Part 4 CGT exemption for fixed and unit trust beneficiaries of partners in ESVCLPs
Income Tax Assessment Act 1997
21 After paragraph 104-71(3)(a)
Insert:
(aa) an amount that is not included in the assessable income of an *ESVCLP because of subsection 51-54(1) or (1A) of this Act; or
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