Pooled Development Funds Act 1992

PART 7A - INVESTMENTS BY VENTURE CAPITAL ENTITIES  

SECTION 52C   ANNUAL RETURN BY VENTURE CAPITAL ENTITIES  

52C(1)   [Timing and contents of written return]  

A registered venture capital entity must, within 3 months after the end of each financial year (30 June), give the Board a written return that includes the following information:

(a) the entity's current residency status;

(b) details of the entity's tax exempt status in its country of residence;

(c) details of the facts that qualify it as a foreign superannuation fund;

(d) details of:

(i) investments the entity made during that year in resident investment vehicles; and

(ii) investments in resident investment vehicles that the entity disposed of during that year; and

(iii) investments the entity holds at the end of that year in resident investment vehicles;

(e) the industries in which those vehicles operate;

(f) if the entity is the general partner or managing partner of a limited partnership referred to in subparagraph 118-515(2)(b)(ii) of the Income Tax Assessment Act 1997 - details of the partner's interests in the assets of the partnership.

52C(2)   [Certain information]  

Information about a matter that a return must include because of paragraph (1)(a) or (b) is information about that matter as at the time when the return is given to the Board.