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20 Dec 10 Review of the tax arrangements applying to Collective Investment Vehicles

In media release No 2010/027, issued 17 December 2010, the Assistant Treasurer and Minister for Financial Services and Superannuation, Bill Shorten, announced the release, by the Board of Taxation, of a discussion paper that includes consultation on tax arrangements applying to collective investment vehicles.

The Assistant Treasurer said that this consultation process is an important step in the Board of Taxation progressing key aspects of the Australian Financial Centre Forum Report, "Australia as a Financial Centre: Building on our Strengths" (the Johnson report) recommendations.

In media release No 34, issued 17 December 2010, the Chairman of the Board of Taxation, Mr Dick Warburton AO, said that the review arises from the report's recommendation "that the Treasurer request the Board of Taxation to review the scope for providing a broader range of tax flow through collective investment vehicles" (Recommendation 3.3). On 12 July 2010, the then Assistant Treasurer and the then Minister for Financial Services, Superannuation and Corporate Law announced the terms of reference for the review.

The Board welcomes submissions on issues raised in the discussion paper and any other matters relevant to the terms of reference. The closing date for submissions is Monday 28 February 2011.


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