Federal Register of Legislation
Taxation Laws Amendment (Venture Capital) Act 2002
No. 136, 2002
An Act to amend the law relating to taxation, and for related purposes
Contents 1 Short title................................... 2 Commencement............................... 3 Schedule(s)..................................
Schedule 1—Capital gains and capital losses, and related matters Income Tax Assessment Act 1997
Schedule 2—"Flow‑through" treatment, and related matters Income Tax Assessment Act 1936 Income Tax Assessment Act 1997
Schedule 3—Capital gains tax treatment of "carried interests" Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1997
Schedule 4—Consequential amendments relating to the Venture Capital Act 2002 Income Tax Assessment Act 1997 Pooled Development Funds Act 1992
Taxation Laws Amendment (Venture Capital) Act 2002
No. 136, 2002
An Act to amend the law relating to taxation, and for related purposes
[Assented to 19 December 2002]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Taxation Laws Amendment (Venture Capital) Act 2002.
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day on which this Act receives the Royal Assent 19 December 2002 2. Schedule 1, item 1 Immediately after the commencement of item 2 of Schedule 2 to the Taxation Laws Amendment Act (No. 2) 2000 31 May 2000 3. Schedule 1, items 2 to 4 The day on which this Act receives the Royal Assent 19 December 2002 4. Schedule 1, item 5 Immediately after the commencement of item 3 of Schedule 2 to the Taxation Laws Amendment Act (No. 2) 2000 31 May 2000 5. Schedule 1, items 6 to 27 The day on which this Act receives the Royal Assent 19 December 2002 6. Schedules 2, 3 and 4 The day on which this Act receives the Royal Assent 19 December 2002
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