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

Schedule 2   Venture capital investment

Part 4   CGT exemption for fixed and unit trust beneficiaries of partners in ESVCLPs

Income Tax Assessment Act 1997

21   After paragraph 104-71(3)(a)


(aa) an amount that is not included in the assessable income of an *ESVCLP because of subsection 51-54(1) or (1A) of this Act; or