Welcome to the new alternative vehicle to a managed fund

The Corporate Collective Investment Vehicle has the potential to become a new structural norm for investment funds in Australia, as discussed by Natalie Raju, Scott Farrell and Aaron Morrison.

The long-awaited Corporate Collective Investment Vehicle Framework and Other Measures Act 2021 (the Act) passed parliament on 10 February 2022, with bi-partisan support and has now received Royal Assent. The Act contains the regulatory and tax rules that establish the Corporate Collective Investment Vehicle (CCIV) regime.  The CCIV regime will allow investors to invest in a ‘tax transparent’ fund, where assets are held in a corporate structure, rather than in a trust / managed investme...

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Authors: Natalie Raju, Scott Farrell,

Published Date: 06 April 2022