Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (54 of 2016)
Schedule 2 Venture capital investment
Part 2 ESVCLP fund size cap
Venture Capital Act 2002
7 Application of amendment
The amendment made by this Part applies in relation to registration of partnerships under the Venture Capital Act 2002 as ESVCLPs on or after 1 July 2016 (including registrations arising from applications made before that day).