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Solving subdiv 360-A’s ‘affiliate’ problem

Published on 01 Sep 20 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

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.

Author profile

Prof Stephen Graw
Stephen is a Professor of Law & Head of the Law School at James Cook University. He teaches mainly in the areas of contract, business and taxation law - in the Law and Business degrees as well as in a Master of Professional Accounting program. He is a regular contributor to conferences and is the author or co-author of five textbooks dealing with a range of commercial law topics. Outside the University he is the Deputy Chair of the Port of Townsville Ltd, Chairs its Finance, Audit and Risk Management Committee and is a member of its HR Committee. - Current at 25 May 2009
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