The tax ‘wish list’ for the CIV regime

Natalie Raju discusses the introduction of a new tax and regulatory framework for collective investment vehicles.

In 2016, the Federal Government committed to the introduction of a new tax and regulatory framework for two new types of collective investment vehicles (CIV): a corporate CIV and a limited partnership CIV. It is anticipated that the corporate CIV will be introduced this year and the partnership CIV next year.  Whilst we are yet to see the details of the legal and regulatory framework for the corporate CIV (which are still being developed through detailed consultation), the managed ...

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Authors: Natalie Raju

Published Date: 20 July 2017