Consultation on Corporate Collective Investment Vehicles - Regulatory and Tax Frameworks

This submission relates to consultation by Treasury on exposure draft legislation and explanatory materials issued on 27 August 2021 with respect to the following draft Bills:

a. Treasury Laws Amendment (Corporate Collective Investment Vehicle) Bill 2021: Regulatory framework (Regulatory Framework Bill); and

b. Treasury Laws Amendment (Corporate Collective Investment Vehicle) Bill 2021: (Tax treatment) (Tax Framework Bill). 

The content of the submission relating to the Regulatory Framework Bill has been prepared by the Financial Services Committee of the Business Law Section of the Law Council of Australia and the content relating to the Tax Framework Bill has been prepared by the Taxation Committee of the Business Law Section of the Law Council of Australia.

You can read the full submission below.

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