Part 4 (heading) amended by No 101 of 2021, s 3 and Sch 1 item 6(e), by substituting " Industry Innovation and Science Australia " for " Innovation and Science Australia " , effective 11 September 2021.

Part 4 (heading) amended by No 63 of 2016, s 3 and Sch 1 item 49(e), by substituting " Innovation and Science Australia " for " Innovation Australia " , effective 20 October 2016.

Part 4 (heading) substituted by No 164 of 2007, s 3 and Sch 12 item 228, effective 27 September 2007. The heading formerly read:

PART 4 - DETERMINATIONS BY THE VENTURE CAPITAL REGISTRATION BOARD CONCERNING CERTAIN INVESTMENTS

Part 4 (heading) substituted by No 78 of 2007, s 3 and Sch 8 item 303, effective 21 June 2007. The heading formerly read:

PART 4 - DETERMINATIONS BY THE PDF BOARD CONCERNING CERTAIN INVESTMENTS

Div 25 (heading) amended by No 101 of 2021, s 3 and Sch 1 item 6(e), by substituting " Industry Innovation and Science Australia " for " Innovation and Science Australia " , effective 11 September 2021.

Div 25 (heading) amended by No 63 of 2016, s 3 and Sch 1 item 49(e), by substituting " Innovation and Science Australia " for " Innovation Australia " , effective 20 October 2016.

Div 25 (heading) substituted by No 164 of 2007, s 3 and Sch 12 item 229, effective 27 September 2007. The heading formerly read:

Division 25 - Determinations by the Venture Capital Registration Board concerning certain investments

Div 25 (heading) substituted by No 78 of 2007, s 3 and Sch 8 item 304, effective 21 June 2007. The heading formerly read:

Division 25 - Determinations by the PDF Board concerning certain investments

S 25-1 amended by No 101 of 2021, s 3 and Sch 1 item 6(c), by substituting " Industry Innovation and Science Australia " for " Innovation and Science Australia " , effective 11 September 2021.

S 25-1 amended by No 63 of 2016, s 3 and Sch 1 item 49(c), by substituting " Innovation and Science Australia " for " Innovation Australia " , effective 20 October 2016.

S 25-1 amended by No 164 of 2007, s 3 and Sch 12 item 230, by substituting " Innovation Australia " for " The Venture Capital Registration Board " , effective 27 September 2007.

S 25-1 amended by No 78 of 2007, s 3 and Sch 8 item 305, by substituting " Venture Capital Registration Board " for " PDF Board " , effective 21 June 2007.

S 25-1 amended by No 78 of 2007, s 3 and Sch 8 items 77 and 78, by substituting " paragraphs 118-425(2)(b) and 118-427(3)(c) " for " paragraph 18-425(2)(b) " and substituting the note, effective 21 June 2007. The note formerly read:

Note:

Paragraph 18-425(2)(b) of the Income Tax Assessment Act 1997 is about how closely a company is connected with Australia. It is one of the requirements that a company must meet in order for investments in the company to be eligible venture capital investments. The capital gains tax exemption under Subdivision 118-F of that Act only applies in relation to eligible venture capital investments.