Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (54 of 2016)
Schedule 2 Venture capital investment
Part 8 Auditing requirements
Income Tax Assessment Act 1997
71 Subsection 995-1(1)
Insert:
registered auditor , in relation to an entity, means:
(a) a person registered as an auditor under a law in force in a State or a Territory; or
(b) if the entity is not an Australian resident - a person registered as an auditor under a law in force in the country of which the entity is a resident.
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