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Tax Laws Amendment (Tax Incentives for Innovation) Bill 2016 (Bill) was recently introduced into the House of Representatives. The Bill proposes to provide tax incentives to encourage investment in Australian innovative high growth potential start-ups. In order to make the existing Early Stage Venture Capital Limited Partnership (ESVCLP) and Venture Capital Limited Partnership (VCLP) regimes more attractive to investors, the Bill also provides an additional tax concession for investors and relaxes the restrictions on ESVCLP investments and fund size.
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