Tax Laws Amendment (2004 Measures No. 3) Act 2004 (105 of 2004)

Schedule 1   Venture capital

Part 2   Venture Capital Act amendments

Venture Capital Act 2002

16   At the end of subsection 21-20(1)

Add:

; (g) for each investment in a company that the entity held throughout that year - a statement as to whether the company met the requirements of subsections 118-425(3), (4) and (5), and paragraph 118-425(11)(d), of the Income Tax Assessment Act 1997 at all times during that year;

(h) for each investment in a company that the entity made during that year - a statement as to whether the company met those requirements at all times during that year after the investment was made;

(i) for each investment in a company that the entity disposed of during that year - a statement as to whether the company met those requirements at all times during that year up to the day of disposal.