16 Feb 2017
House of Representatives
Before House of Representatives
Income Tax Assessment Act 1997 to ensure that investors who invest through an interposed trust are able to access the capital gain concessions provided by the tax incentives for early stage investors and venture capital investment measures; and
Australian Securities and Investments Commission Act 2001 to specify that the sharing of confidential information by the Australian Securities and Investments Commission with the Commissioner of Taxation is authorised use and disclosure of that information.