Document ID: chunk:federal_register_of_legislation:C2010C00612:clause:3_52c
Version: federal_register_of_legislation:C2010C00612
Segment Type: clause
Provision Reference: sch 3 cl 52C
Character Range: 91288–92490

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.