Gives an enrolled Australian Investment Reserve of Assets (AFOF) with a course through tax impetus for interest in enlisted Beginning time Funding Constrained Organizations (ESVCLPs) and Funding Restricted Associations (VCLPs), and in their qualified direct speculations.
At a minimum, you must
- be a limited partnership or an incorporated limited partnership, established in Australia
- ensure each general partner is an Australian resident
- have a partnership agreement that ensures the partnership will exist for five to 20 years.
Other eligibility requirements may apply.
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