Pass through taxation of collective investment funds - a misguided exception?

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Publication date: 01 Apr 02


The primary vehicles used to pool investment funds in Australia are superannuation (pensions) funds, investment trusts, investment companies and life insurance companies. The tax treatment of these structures reveals some striking contrasts.

Author profile:

Dr Justin Dabner CTA
Justin graduated from the University of Tasmania in 1984 with honours in Law and Commerce. In 1990 he took up a position as the National Tax Director for Deloitte Touche Tohmatsu in Melbourne and later Ernst and Young in Sydney. A holiday in Cairns turned into a life changing event when the opportunity arose to move to assist in establishing a Law school at the Cairns campus. Justin’s primary tax law interests are in international comparative work having previously been seconded to the Tax Policy Institute at Kansai University in Osaka and just having returned from projects in Dubai and New Zealand. During the last few years he has also been working on a collaborative project examining emerging issues in the relationship between tax administrators and tax practitioners.
Current at 17 May 2008
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