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

Schedule 1   Tax incentives for early stage investors

Part 2   Other amendments

Taxation Administration Act 1953

17   Section 396-55 in Schedule 1 (at the end of the table)



a company

the issuing by the company of a *share that could give rise to an entitlement to a *tax offset (or a modified CGT treatment) under Subdivision 360-A of the Income Tax Assessment Act 1997