Commonwealth Numbered Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[Help]
VENTURE CAPITAL ACT 2002 No. 137, 2002 - SECT 3.1
What this Act is about
This Act provides for some administrative measures that are needed for the
operation of:
- (a)
- the capital gains tax exemption relating to venture capital under
Subdivision 118-F of the Income Tax Assessment Act 1997 (and the related
provisions about similar income gains and losses); and
- (b)
- the "flow-through" treatment, under Division 5 of Part III of
the Income Tax Assessment Act 1936 , of the income of limited partnerships
that are used as vehicles for making venture capital investments.
Note: The PDF Board is responsible for the operation of these measures. The
Pooled Development Funds Act 1992 provides for the establishment and operation
of the PDF Board.
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback