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Tax Laws Amendment (Tax Incentives for Innovation) Act 2016

No. 54, 2016

An Act to amend the law relating to taxation, and for related purposes

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

Tax Laws Amendment (Tax Incentives for Innovation) Act 2016
No. 54, 2016

An Act to amend the law relating to taxation, and for related purposes

[Assented to 5 May 2016]

The Parliament of Australia enacts: