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Mid market focus: The proposed “investment manager regime”


An article concerning opportunities which may arise for mid-tier fund managers from the proposed legislation to implement an “investment manager regime” (IMR). Specifically, we review the second version of the draft legislation released on 7 March 2012 to implement the first stage of the IMR.

Author profiles

Arron Dickens
Arron joined the Tax Division at HLB Mann Judd in 2011 as a Corporate Tax Manager following roles in tax consulting and compliance with both KPMG and Ernst & Young in the U.K. (London) and then Australia (Sydney). He has significant experience in financial services including: funds, private equity & banking. Arron has also been a regular contributor of articles to the Tax Institute journal ‚Taxation in Australia., in the ´SME Focus’ section, writing on such diverse topics as TOFA, GST and Managed Funds. - Current at 21 March 2014
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Alex King
Alex is a manager working in Corporate Tax at HLB Mann Judd. He provides tax and compliance services to corporate and SME clients with significant experience in financial services, funds management and private equity. Alex has been a contributor of articles to the Mid-Market Focus section of the Tax Institute journal, writing on such diverse areas as the Investment Manager Regime, CGT and issues affecting the horse racing industry. - Current at 07 February 2018
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