Solving subdiv 360-A’s 'affiliate’ problem Stephen Graw
By: Graw, Stephen
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Material type: 
ArticlePublisher: 2020Subject(s): SOCIEDADES | SUCURSALES | INVERSIONES EMPRESARIALES | INNOVACIÓN | INCENTIVOS FISCALES | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 35, n. 3, 2020, p. 267-295 Summary: Subdivision 360-A provides investors in ‘early stage innovation companies’ with tax incentives in the form of a non-refundable tax offset equal to 20% of the value of their investments and a ‘modified CGT treatment’ for any gains or losses they ultimately realise on those investments.
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Resumen.
Subdivision 360-A provides investors in ‘early stage innovation companies’ with tax incentives in the form of a non-refundable tax offset equal to 20% of the value of their investments and a ‘modified CGT treatment’ for any gains or losses they ultimately realise on those investments.
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