221-230 of 345 results

The BEAR has dropped, where to from here?
Insight 09 Nov 2017

The commencement date of the BEAR legislation is fast approaching and institutions should start planning how to comply with the regime We look at the changes made to the BEAR legislation following industry submissions the timing for implementation and key steps to take ...

The new corporate collective investment vehicle: Wholesale application?
Insight 07 Sep 2017

This Insight considers whether the new Corporate Collective Inestment Vehichle is likely to replace the unit trust as the vehicle of choice for wholesale (as opposed to retail) fund structures. ...

Funding a Fund: The growth of the capital call facility
Insight 25 May 2015

The Australian corporate debt market is primed for growth, with an increase in the number of funds providing direct lending as an alternative source of financing to the traditional lending dominated by domestic banks. ...

Attribution MITs - why try to fix something that wasn't broken?
Insight 06 May 2015

The exposure draft Bill for the taxation of 'attribution managed investment trusts' has been received with much derision. We consider the key implications ...

Not better late - the Prime Trust appeal judgment
Insight 06 Sep 2016

The main Prime Trust appeal judgement is relatively well known but a trusts responsible entities and their officers should look at what the appeal court had to say on other related matters ...

Opportunities for financial services from the China-Australia FTA
Insight 03 Dec 2014

The Australian and Chinese governments recently announced the conclusion of negotiations on the China Australia Free Trade Agreement According to DFAT Chinas financial services commitments under the agreement represent one of the most substantial market access undertakings China has agreed to with ...

Will Australia serve up a Chilean-style super system?
Insight 05 Feb 2015

The Financial System Inquirys final report was blunt in its assessment of the current state of Australias super system noting that the superannuation system is not operationally efficient due to a lack of strong price-based competition The Inquirys concern with super fees and costs led to one of the ...

Indirect costs - where to from here for superannuation trustees?
Insight 05 Mar 2015

As many in the superannuation and managed investments industries are well aware there has been a number of significant changes to the manner in which indirect costs will need to be calculated and disclosed in PDSs that are on issue after 1 January 2016 While parts of the industry are continuing to ...

Taxation of certain unit trusts - 'attribution' model to replace 'present entitlement'
Insight 03 Dec 2014

You may be forgiven for having lost track of the proposed reforms to the taxation of managed investment trusts or MITs given that this initiative has been announced by successive Federal governments since 2010 Finally though an exposure draft of new legislation is expected to be released before ...

New ASIC funding - looking beyond the headlines
Insight 04 May 2016

Along with the public release of the ASIC Capability Review Report the Government announced a suite of reforms giving ASIC additional but targeted funding and has also sought to remove some of the shackles on hiring it believes may be hindering ASICs ability to recruit top talent At the same time ...

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