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

Schedule 2   Venture capital investment

Part 6   Foreign venture capital funds of funds

Income Tax Assessment Act 1997

48   Before paragraph 842-230(1)(a)

Insert:

(aa) a *widely held entity;

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).