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Consultation Paper - Developing an investment manager regime - improving conduit income arrangements for managed funds


Tuesday, 11 May 2010

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On 11 May 2010, the Minister for Financial Services, Superannuation and Corporate Law and the Assistant Treasurer announced the Government’s decision to ask the Board of Taxation to develop the key features of an investment manager regime (IMR).

As conduit income treatment is a significant aspect of an IMR, the Government has issued this Consultation Paper on the treatment of conduit income of managed funds.  Outcomes of this process will assist the Board of Taxation as it considers the design issues relating to an IMR.

Making a submission

Interested parties are invited to comment on the exposure draft material. While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment. Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

Closing date for submissions: Tuesday, 22 June 2010

Address written submissions to:
The General Manager
International Tax and Treaties Division
The Treasury
Langton Crescent

Email: investmentmanager@treasury.gov.au

For enquiries, please call call William Potts on (02) 6263 3264.

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Consultation Paper  122.05kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Consultation Paper  2,003.44kb

Related Items:

Submissions: Consultation Paper - Developing an investment manager regime - improving conduit income arrangements for managed funds - 2/07/2010

Treasury has received ten submissions in response to its consultation paper - Developing an investment manager regime. There were seven public submissions, and three confidential submissions. The public submissions are listed below and are accessible by selecting the author.

The opinions expressed in the submissions are those of the authors and do not necessarily reflect the views of the Government or the Treasury.

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