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 ia an Associate Professor, Law School, James Cook University, Cairns, Australia; Adjunct research fellow in Business Law and Taxation, Faculty of Business and Economics, Monash University, Australia.
Current at 01 April 2016
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