Australian Taxation Office
New or updated materials on ATO website, including:
National Innovation and Science Agenda
Treasury has released additional guidance regarding changes to the tax system announced in Monday's National Innovation and Science Agenda, including:
- Increasing access to company losses
- Intangible asset depreciation
- New arrangements for venture capital investment and
- Tax incentive for early stage investors.
This includes key information such as proposed start dates and eligibility for the new incentives.
