Document ID: chunk:federal_register_of_legislation:C2024C00617:body:0:p16
Version: federal_register_of_legislation:C2024C00617
Segment Type: other
Provision Reference: 
Character Range: 41201–44016

Industry Innovation and Science Australia determines under section 15‑5.
Note: Part 7.4 of the Criminal Code creates offences for making false or misleading statements, giving false or misleading information and producing false or misleading documents.

15‑5  Determination of further information to be included in returns
 (1) *Industry Innovation and Science Australia may, for the purposes of paragraph 15‑1(h), determine, by writing signed by the Chairperson of Industry Innovation and Science Australia pursuant to a resolution of Industry Innovation and Science Australia, that specified information is to be included in returns.
 (2) A determination under this section is a legislative instrument.

15‑10  Quarterly returns
  A*general partner of a partnership registered under this Part as a *VCLP, an *ESVCLP or an *AFOF must, within one month after the end of each *quarter, give *Industry Innovation and Science Australia a written return that includes:
 (a) details of any investments it has made during the quarter, and the consideration given for those investments; and
 (b) details of any disposals of investments during the quarter, and any profit derived or loss incurred from those disposals (including details of how that profit or loss was calculated); and
 (c) for each investment in a company made during the quarter—a statement from a general partner as to whether the company met the requirements of subsections 118‑425(3), (4), (4A) and (5) of the Income Tax Assessment Act 1997 at all times during the quarter after the investment was made; and
 (d) for each disposal of an investment in a company during the quarter—a statement from a general partner as to whether the company met the requirements of subsections 118‑425(3), (4), (4A) and (5) of the Income Tax Assessment Act 1997 at all times during the quarter up to the day of disposal; and
 (e) for each investment in a unit trust made during the quarter—a statement from a general partner as to whether the unit trust met the requirements of subsections 118‑427(4), (5), (5A) and (6) of the Income Tax Assessment Act 1997 at all times during the quarter after the investment was made; and
 (f) for each disposal of an investment in a unit trust during the quarter—a statement from a general partner as to whether the unit trust met those requirements at all times during the quarter up to the day of disposal.

15‑15  Further information may be requested
  *Industry Innovation and Science Australia may ask a *general partner of the partnership to provide further information about the investments or disposals notified under section 15‑10.

15‑17  Annual reports for ESVCLPs
 (1) A *general partner of a partnership registered under this Part as an *ESVCLP must, within 3 months after the end of each *financial year give *Industry