• no image Cloning Around: The New Small Business Roll-over

    Late last year the Federal Government released an Exposure Draft of legislation which will, if and when enacted, introduce a new Subdivision 328-G, titled “Restructures of Small Businesses” into the Income Tax Assessment Act 1997. It provides for a ro...

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  • no image Tax Incentives for Start-Ups and Early Stage Investors

    Among the more concrete initiatives in the Prime Minister’s National Innovation and Science Agenda released on 7 December 2015 (“Agenda”) are changes to the tax law to: increase access to company carry-forward losses; make Venture Capital Li...

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