Income Tax (Exemption) (No. 3) Order 2022: Venture Capital Management Company (VCMC)

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1. Exemptions would be extended for a period of four years, with the qualifying investment period being extended to the end of December 2026, according to the Budget 2020 proposal.

2. For the purposes of the legislation, on 15 April 2022, the Minister, in the exercise of the powers conferred by paragraph 127(3)(b) of the Income Tax Act 1967 [Act 53], gazetted in the Gazette the Income Tax (Exemption) (No. 3) Order 2022 [P.U. (A) 116].

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1. 根据2020年预算案的提议,该奖励措施将延长四年,合格的投资期将延长至2026年12月底。

2. 因此,为了立法, 部长于2022年4月15日行使《 1967年所得税法令》[第53号法]第127(3)(b)赋予的权力,在宪报上颁布了《2022年所得税(豁免)(第3号)指令》[P.U. (A) 116]。

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