‑5 What this Subdivision is about
You 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
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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