Commonwealth Consolidated Acts Commonwealth Consolidated ActsA * general partner of a partnership registered under this Part as a * VCLP, an * ESVCLP or an * AFOF must, within 3 months after the end of each * financial year, give * Industry Innovation and Science Australia a written return that includes the following information:
(a) the name and address of each partner, and that partner's residency status at the end of the financial year (including details of changes to that status during the year);
(b) in relation to each partner claiming to be tax exempt--details of the facts that qualify the partner to be tax exempt in his or her country of residence;
(c) details of:
(i) the amount of each partner's * committed capital in the partnership; and
(ii) any acquisitions or disposals of a partner's * equity interests in the partnership during the year including any consideration given or received for that acquisition or disposal;
(d) details of any variation made to the partnership agreement during the year;
(e) details of:
(i) investments the partnership made during that year; and
(ii) investments the partnership owns at the end of that year; and
(iii) disposals of investments during that year including any profits derived or losses incurred from that disposal;
(f) if the partnership is registered under this Part as a VCLP--a statement from a general partner as to whether the partnership met the * registration requirements of a VCLP throughout the financial year;
(fa) if the partnership is registered under this Part as an ESVCLP--a statement from a general partner as to whether the partnership met the * registration requirements of an ESVCLP throughout the financial year;
(g) if the partnership is registered under this Part as an AFOF--a statement from a general partner as to whether the partnership met the * registration requirements of an AFOF throughout the financial year;
(ga) for an investment in a company that the partnership held throughout the financial year--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 that year;
(gb) for an investment in a unit trust that the partnership held throughout the financial year--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 that year;
(h) such further information as 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.