Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-45
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RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Division 360
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Early stage investors in innovation companies
Subdivision 360-A
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Tax incentives for early stage investors in innovation companies
Operative provisions
SECTION 360-10
360-10
Object of this Subdivision
The object of this Subdivision is to encourage new investment in small Australian innovation companies with high-growth potential by providing qualifying investors with a tax offset and a modified CGT treatment.
View history note
Hide history noteThe object of this Subdivision is to encourage new investment in small Australian innovation companies with high-growth potential by providing qualifying investors with a tax offset and a modified CGT treatment.
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