Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (54 of 2016)

Schedule 2   Venture capital investment

Part 1   Tax offset for ESVCLP investments

Income Tax Assessment Act 1997

4   Application of amendments

The amendments made by this Part apply in relation to contributions made on or after 1 July 2016 to an ESVCLP that became registered, under subsection 13-1(1A) of the Venture Capital Act 2002, on or after 7 December 2015 (whether or not it was conditionally registered, under subsection 13-5(1A) of that Act, before that day).