Income Tax Assessment Act 1997
You may be entitled to a tax offset if you are, or a trust or partnership of which you are a member is, issued with certain kinds of equity interests in a small Australian company with high-growth potential that is engaging in innovative activities.
A modified CGT treatment may also apply to those equity interests.
|360-10||Object of this Subdivision|
|360-15||Entitlement to the tax offset|
|360-20||Limited entitlement for certain kinds of investors|
|360-25||Amount of the tax offset - general case|
|360-30||Amount of the tax offset - members of trusts or partnerships|
|360-35||Amount of the tax offset - trustees|
|360-40||Early stage innovation companies|
|360-45||100 point innovation test|
|360-50||Modified CGT treatment|
|360-55||Modified CGT treatment - partnerships|
|360-60||Modified CGT treatment - not affected by certain roll-overs|
|360-65||Separate modified CGT treatment for roll-overs about wholly-owned companies or scrip for scrip roll-overs|