Pooled Development Funds Act 1992

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:

the entity’s current residency status;

details of the entity’s tax exempt status in its country of residence;

details of the facts that qualify it as a foreign superannuation fund;

details of:

investments the entity made during that year in resident investment vehicles; and

investments in resident investment vehicles that the entity disposed of during that year; and

investments the entity holds at the end of that year in resident investment vehicles;

the industries in which those vehicles operate;

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.

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.