Archive

EVCA summary of AIFMD and implications

17 December 2010

The report below summarises the essential aspects of the EU's Alternative Investment Fund Managers Directive (AIFMD).

AVCAL response to ATO final determinations

1 December 2010

The Australian Private Equity & Venture Capital Association (AVCAL) welcomed the long-awaited publication of the Australian Tax Office final determinations released today.

ATO releases final determinations

1 December 2010

The Australian Tax Office today released a number of final determinations and new draft determinations that affect the taxation treatment of private investment into Australia.

Discussion paper on new MIT tax system

18 October 2010

The Assistant Treasurer and Minister for Superannuation and Financial Services, Bill Shorten, released a discussion paper on the design and implementation details of the Government's new income tax system for managed investment trusts (MITs).

Innovation: The Policy Gap?

10 August 2010

In this open letter, AVCAL Chief Executive Dr Katherine Woodthorpe highlights the need for clear and farsighted policies by both parties for a sustainable innovation system.

ATO form for Managed Investment Trusts

22 July 2010

The MIT capital treatment rules in Division 275 of the Income Tax Assessment Act 1997 (ITAA 1997) allow the trustee of an eligible MIT to make an irrevocable election to apply only the capital gains tax (CGT) provisions for the taxation of gains and losses on disposal of eligible assets. 

Update on EU AIFM Directive

21 July 2010

EVCA has prepared a briefing note outlining the third country treatment under the AIFM Directive as it currently stands.

Details of revised MIT definition announced

21 June 2010

On 21 June 2010 the Government announced further details of amendments to the definition of a MIT to widen the scope of trusts to benefit from taxation concessions available through the capital account and withholding tax arrangements. 

Government introduces revised definition of MIT

26 May 2010

Subsequent to submissions in relation to the Exposure Drafts released by the Government on 16 April 2010 dealing with amendments to the definition of a MIT, amendments (in the Senate) were made to oppose certain provisions in Schedule 3 of Tax Laws Amendment (2010 Measures No. 1) Bill 2010 dealing with capital account treatment for MITs.

Government's response to BoT review of MITs

8 May 2010

On 7 May 2010, the Assistant Treasurer announced the release of the Board of Taxation's report on its review of the tax arrangements applying to managed investment trusts.

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