52CAnnual return by venture capital entities

52C Annual return by venture capital entities

(1) 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. (2) 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.