VCLPVenture Capital Limited Partnerships
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In the Review of taxation arrangements under the venture capital limited partnerships regime, the Board of Taxation found that improvements could be made to the operation of the Venture Capital Limited Partnership (VCLP) and Early Stage Venture Capital Limited Partnership (ESVCLP) regimes so that they better meet the objective of increasing investment in high risk start-up and expanding businesses in the Australian venture capital sector.
Administering the VCLP and ESVCLP programs as a single regime to provide clearer entry for investors and managers wishing to use these investment vehicles; and