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17 Sep 12 Investment Manager Regime Bill receives Royal Assent

On 13 September 2012, Tax Laws Amendment (Investment Manager Regime) Bill 2012 received Royal Assent as Act No 126 of 2012.

The Bill amends:

  • ITAA 1997 to prescribe the tax treatment of returns, gains, losses and deductions on certain investments of widely held foreign funds;
  • Income Tax (Transitional Provisions) Act 1997 to clarify the tax treatment of returns, gains, losses and deductions on certain investments of widely held foreign funds for the 2010-11 and earlier income years where the fund has not lodged a tax return or had an assessment made of their income tax liability; and
  • Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No 1) 2012 to make consequential amendments.

 


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