Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An * entity registered under this Part 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 entity's residency status at the end of the financial year (including details of changes to that status during the year);
(b) the address of the entity's registered office (including details of changes to that address during the year);
(c) details of the facts that qualify the entity to be tax exempt in its country of residence;
(d) details of the facts that qualify the entity as an * eligible venture capital investor;
(e) details of:
(i) the * eligible venture capital investments the entity made during that year; and
(ii) the eligible venture capital investments that the entity disposed of during that year; and
(iii) the eligible venture capital investments the entity holds at the end of that year; and
(iv) the disposals of eligible venture capital investments during that year including any profits derived or losses incurred from that disposal;
(f) the industries to which those investments relate;
(g) for each investment in a company that the entity held throughout that year--a statement 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;
(h) for each investment in a company that the entity made during that year--a statement 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 after the investment was made;
(i) for each investment in a company that the entity disposed of during that year--a statement 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 up to the day of disposal;
(j) for each investment in a unit trust that the entity held throughout that year--a statement 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;
(k) for each investment in a unit trust that the entity made during that year--a statement as to whether the unit trust met those requirements at all times during that year after the investment was made;
(l) for each investment in a unit trust that the entity disposed of during that year--a statement as to whether the unit trust met those requirements at all times during that year up to the day of disposal.
(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 end of the financial year.
Note: Part 7.4 of the Criminal Code creates offences for making false and misleading statements, giving false or misleading information and producing false or misleading documents.