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
23 Application of amendments
The amendments made by this Part apply in relation to payments made, in respect of a unit or interest in a trust, in an income year starting on or after 1 July 2016.
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