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Results: 1-10 of 69

AMITs - did you miss the bus to go in from 1 July 2016?
  • Hall & Wilcox
  • Australia
  • July 19 2016

The Attribution Managed Investment Tax (AMIT) regime is now law. It provides many improved tax outcomes and certainty for investors and trusteesREs


ASIC releases instrument to facilitate AMIT amendments to registered scheme constitutions without member approval
  • Hall & Wilcox
  • Australia
  • June 22 2016

As foreshadowed in our earlier publication Talking Tax Issue 38, ASIC has issued ASIC Corporations (Attribution Managed Investment Trusts) Instrument


ASIC announce Class Order relief for AMIT regime
  • Hall & Wilcox
  • Australia
  • June 6 2016

ASIC has issued a media release announcing its intention to grant Class Order relief to allow registered funds to make changes to their constitutions


New AMIT Rules
  • Hall & Wilcox
  • Australia
  • December 10 2015

A new tax regime will apply to managed investment trusts that qualify as an Attribution Managed Investment Trust (AMIT).Qualifying AMITs can apply a


Coming soon: OTC derivative reporting for Phase 3B entities
  • Hall & Wilcox
  • Australia
  • November 30 2015

If you are a Phase 3B entity (ie have gross notional OTC derivative positions of less than $5 billion), from 4 December 2015 you will need to report


The Government’s response to the Financial System Inquiry recommendations
  • Hall & Wilcox
  • Australia
  • October 28 2015

The Federal Government has released its much-anticipated response to the recommendations of the Financial System Inquiry (FSI) made in December 2014


Significant investor visa and Premium Investor Visa changes
  • Hall & Wilcox
  • Australia
  • July 2 2015

On 29 June 2015 and 1 July 2015, the Federal Government released new regulations which made changes to the Significant Investor Visa (SIV) regime


Significant investor visa updates
  • Hall & Wilcox
  • Australia
  • May 22 2015

The Australian government has announced changes to the complying investment criteria of the Significant Investment Visa (SIV) which will come into


A new taxing regime for funds
  • Hall & Wilcox
  • Australia
  • April 17 2015

The government has released an Exposure Draft (ED) for the taxation of income of qualifying Managed Investment Trusts (MITs). Many domestic fund


ASIC paves way for electronic disclosure
  • Hall & Wilcox
  • Australia
  • November 26 2014

In its latest consultation paper (Consultation Paper 224: Facilitating electronic financial services disclosure) (CP 224), ASIC is seeking feedback