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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