Corporate Collective Investment Vehicles – Regulatory and Tax Frameworks

The Council has been a long-term advocate for the introduction of globally competitive collective investment vehicles in Australia. In principle, the Council welcomes the introduction of the new Corporate Collective Investment Vehicle (CCIV) regime, subject to the comments and observations that we make below on the design and structure of the provisions, in particular the deeming of the sub-funds of CCIV to be trusts for tax law purposes.

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