Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (54 of 2016)
Schedule 2 Venture capital investment
Part 7 Rulings that activities are not ineligible activities
Income Tax Assessment Act 1997
56 Subsection 995-1(1) (definition of public ruling)
Omit "section 358-5", substitute "sections 358-5 and 362-5".
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