Commonwealth Consolidated Acts Commonwealth Consolidated ActsYou may be entitled to a tax offset if you are, or a trust or partnership of which you are a member is, issued with certain kinds of equity interests in a small Australian company with high - growth potential that is engaging in innovative activities.
A modified CGT treatment may also apply to those equity interests.
Table of sections
Operative provisions
360 - 10 Object of this Subdivision
360 - 15 Entitlement to the tax offset
360 - 20 Limited entitlement for certain kinds of investors
360 - 25 Amount of the tax offset--general case
360 - 30 Amount of the tax offset--members of trusts or partnerships
360 - 35 Amount of the tax offset--trustees
360 - 40 Early stage innovation companies
360 - 45 100 point innovation test
360 - 50 Modified CGT treatment
360 - 55 Modified CGT treatment--partnerships
360 - 60 Modified CGT treatment--not affected by certain roll - overs
360 - 65 Separate modified CGT treatment for roll - overs about wholly - owned companies or scrip for scrip roll - overs