Corporate Collective Investment Vehicle legislation - what has changed from the previous drafts?

With the legislation now before parliament, Natalie Raju, John Moutsopoulos, Edward Tweddle and Michelle Shen outline the proposed tax and regulatory framework for the CCIV.

The Corporate Collective Investment Vehicle Framework and Other Measures Bill 2021 introduces the legislation to provide the tax and regulatory framework for the new Corporate Collective Investment Vehicle (CCIV). The development of the CCIV has extended over a number of years with a number of iterations of exposure drafts of the tax and regulatory framework, however since the government committed in the 2021 Federal Budget to introducing the CCIV prior to 30 June 2022 the progress has been ...

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Authors: Natalie Raju, John Moutsopoulos,

Published Date: 06 December 2021