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Tax Laws Amendment (Tax Incentives for Innovation) Act 2016
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Department of the Treasury
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C2016A00054
05 May 2016
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1 Short title
2 Commencement
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3 Schedules
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Schedule 1—Tax incentives for early stage investors
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Part 1—Main amendments
Income Tax Assessment Act 1997
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Part 2—Other amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 3—Application of amendments
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Schedule 2—Venture capital investment
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Part 1—Tax offset for ESVCLP investments
Income Tax Assessment Act 1997
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Part 2—ESVCLP fund size cap
Venture Capital Act 2002
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Part 3—Removing the ESVCLP divestiture registration requirement
Income Tax Assessment Act 1997
Venture Capital Act 2002
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Part 4—CGT exemption for fixed and unit trust beneficiaries of partners in ESVCLPs
Income Tax Assessment Act 1997
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Part 5—Requirements for entities in which VCLPs, ESVCLPs and AFOFs invest
Income Tax Assessment Act 1997
Venture Capital Act 2002
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Part 6—Foreign venture capital funds of funds
Income Tax Assessment Act 1997
Venture Capital Act 2002
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Part 7—Rulings that activities are not ineligible activities
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Venture Capital Act 2002
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Part 8—Auditing requirements
Income Tax Assessment Act 1997
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Part 9—Managed investment trusts
Income Tax Assessment Act 1997
Taxation Administration Act 1953
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Part 10—Conditional registration
Venture Capital Act 2002
