Coronavirus (COVID-19) updates from the Australian Government

Corporate Collective Investment Vehicles - Regulatory and Tax Frameworks

This consultation process has now been completed. Submissions available
Date
-
Consultation Type
Exposure Draft Legislation

Key Documents

The Government has released for public consultation legislation that implements the tax and regulatory components of the CCIV (corporate collective investment vehicle) regime and related explanatory materials.

A CCIV is an investment vehicle with a corporate structure similar to comparable vehicles overseas. A single CCIV can offer multiple products and investment strategies within the same vehicle.

The proposed new law includes:

  • the new Chapter 8B in the Corporations Act 2001 containing the core provisions outlining the establishment of CCIVs and their operational and regulatory requirements;
  • amendments to other legislation to support the implementation of CCIVs (such as amendments to the Australian Securities and Investments Commission Act 2001 and the Personal Property Securities Act 2009); and
  • the tax legislation, which ensures the tax treatment of CCIVs aligns with the existing treatment of attribution managed investment trusts, providing investors with the benefits of flow-through taxation.

Submissions

11 submissions were received for this consultation, including 4 confidential submissions.

Deloitte - pdf 433.71 KB
EY - pdf 53.13 KB
KPMG - pdf 277.78 KB
Pitcher Partners - pdf 560.52 KB
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