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Part 16 Relief for Investment in Corporate Trades (ss. 488-508Z)

Comparing proposed amendment...
Chapter 1 Interpretation (Part 16) (s. 488)
In force
488. Interpretation (Part 16).
Chapter 2 Qualifying companies (ss. 489-492)
In force
489. Interpretation (Chapter 2)
In force
490. Qualifying companies
In force
491. Qualifying companies (supplemental)
In force
492. Qualifying subsidiaries
Chapter 3 Qualifying investments (ss. 493-499)
In force
493. Interpretation (Chapter 3)
In force
494. Eligible shares
In force
495. Anti-avoidance: eligible shares
In force
496. Qualifying investment (company perspective)
In force
497. Limits on amounts a qualifying company can raise
In force
498. Qualifying investment (investor perspective)
In force
499. Anti-avoidance: qualifying investment (investor perspective)
Chapter 4 Employment investment incentive (ss. 500-503)
In force
500. Qualifying investors.
In force
501. Anti-avoidance: qualifying investors
In force
502. The relief (Chapter 4)
In force
503. Information.
Chapter 5 Start-up relief for entrepreneurs (SURE) (ss. 504-507)
In force
504. Interpretation (Chapter 5)
In force
505. Specified individuals.
In force
506. Anti-avoidance: qualifying company (SURE).
In force
507. The relief (Chapter 5).
Chapter 6 Administrative requirements and reporting obligations (ss. 508-508G)
In force
508. Carry forward of unused relief
In force
508A. Statement of qualification by qualifying company.
In force
508B. Statement of qualification (second stage relief) by qualifying company
In force
508C. Statement of qualification (SURE) by qualifying company
In force
508D. Confirmation of compliance with certain conditions
In force
508E. Reporting of relief by qualifying companies
In force
508F. Claims for relief by qualifying investors
In force
508G. Claims for relief by specified individuals
Chapter 7 Investment Funds (ss. 508H-508J)
In force
508H. Authorised officers
In force
508I. Designated investment funds
In force
508IA. Qualifying investment funds
In force
508J. Relief for investment through designated investment funds
Chapter 8 Capital gains tax implications (s. 508K)
In force
508K. Capital gains tax
Chapter 9 Anti-avoidance (s. 508L)
In force
508L. Prevention of misuse
Chapter 10 Clawback events (ss. 508M-508S)
In force
508M. Disposals of shares
In force
508N. Anti-avoidance: disposal of shares
In force
508O. Anti-avoidance: disposal of a qualifying subsidiary
In force
508P. Anti-avoidance: qualifying investor receiving value from the company
In force
508Q. Qualification to section508P for specified persons
In force
508R. Value received by persons other than qualifying investors
In force
508S. Failure to commence a relevant employment (relief under section508G)
Chapter 11 Withdrawing relief (ss. 508T-508Y)
In force
508T. Withdrawing relief - general
In force
508U. Assessments for withdrawing relief claimed under Chapter 4 - company.
In force
508V. Assessments for withdrawing relief under Chapter 4 - investor
In force
508W. Assessments for withdrawing relief under Chapter 5
In force
508X. Treatment of statement of qualification as a return
In force
508Y. Information
Chapter 12 Application of this Part (s. 508Z)
In force
508Z. Application of this Part