Document ID: chunk:federal_register_of_legislation:C2004A01073:front:0
Version: federal_register_of_legislation:C2004A01073
Segment Type: other
Provision Reference: 
Character Range: 0–1021

Taxation Laws Amendment (Venture Capital) Act 2002

No. 136, 2002

An Act to amend the law relating to taxation, and for related purposes

Contents
1 Short title...................................
2 Commencement...............................
3 Schedule(s)..................................

Schedule 1—Capital gains and capital losses, and related matters
Income Tax Assessment Act 1997

Schedule 2—"Flow‑through" treatment, and related matters
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997

Schedule 3—Capital gains tax treatment of "carried interests"
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1997

Schedule 4—Consequential amendments relating to the Venture Capital Act 2002
Income Tax Assessment Act 1997
Pooled Development Funds Act 1992

Taxation Laws Amendment (Venture Capital) Act 2002

No. 136, 2002

An Act to amend the law relating to taxation, and for related purposes

[Assented to 19 December 2002]

The Parliament of Australia enacts: