Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (54 of 2016)
Schedule 2 Venture capital investment
Part 5 Requirements for entities in which VCLPs, ESVCLPs and AFOFs invest
Venture Capital Act 2002
45 Pending applications under section 25-15 of the Venture Capital Act 2002
(1) Section 25-15 of the Venture Capital Act 2002 as amended by this Part applies after the commencement of this item to applications made under subsection 25-15(1) of that Act that were pending immediately before that commencement as if they had been made under paragraph 25-15(1)(a) of that Act as so amended.
(2) Section 25-15 of the Venture Capital Act 2002 as amended by this Part applies after the commencement of this item to applications made under subsection 25-15(1A) of that Act that were pending immediately before that commencement as if they had been made under paragraph 25-15(1)(d) of that Act as so amended.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).