Published on 22 Jul 03
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper covers the following issues:
- why is the balanced portfolio exemption the focus of foreign investment fund (FIF) reform?
- why are superannuation entities getting a carve out from FIF?
- the FIF exemption for funds management activities
- Australia as a global centre for funds management
- should we now be using different structures?
Current at 26 June 2009
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