The conditions for relief set out in ITA 2007, Pt. 5B below have been modified or do not apply to accredited social impact contractors.

The requirement in ITA 2007, s. 257LB that at the time of the investment there must be no arrangements in existence for the investment to be redeemed, repaid, repurchased, exchanged or otherwise disposed of in that period, see ¶322-140, does not apply if the social enterprise is an accredited social impact contractor (s. 257LB(5)).

The trading requirement in (ITA 2007, s. 257MJ(1)) (see ¶322-355) does not apply.

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