Resources

Timeline

Key dates, including events leading up to the introduction of the CIV regime and a historical record of useful documents about CIVs. Read more

CIVs in other jurisdictions

Made in Europe, sold in Australia? A snapshot of Australian unit trusts and how they compare to CIVs in other jurisdictions – the Luxembourg SICAV and the UK OEIC. Read more

Useful websites

Asia Region Funds Passport: The Asia Region Funds Passport will, once implemented, provide a multilaterally agreed framework to facilitate the cross border marketing of managed funds across participating economies in the Asia region.

Australian Taxation Office (ATO): The ATO is the Commonwealth tax administrator and principal revenue collection body, sitting within the Treasury portfolio.

Australian Security & Investments Commission (ASIC): ASIC is Australia’s corporate, markets and financial services regulator.

Collective investment vehicle non-resident withholding taxes, Consultation Paper, November 2016: This paper considers the potential interaction between Australia's non-resident withholding tax regime and the CIV proposals.