CCIV Legislation

View the Acts that implement the tax and regulatory components of the CCIV regime, together with explanatory materials:

• Corporate Collective Investment Vehicle Framework and Other Measures Act 2022
• CCIV Bill Explanatory Memorandum (November 2021) 
• Corporations and Other Legislation Amendment (Corporate Collective Investment Vehicle Framework) Regulations 2022
• Corporations Regulations Explanatory Statement

View Tranche Three of the Federal Government's revised draft legislation and explanatory materials (released 12 October 2018) about the CCIV:

• CCIV Revised Exposure Draft
• CCIV Revised Explanatory Materials

View Tranche Two of the Federal Government's revised draft legislation and explanatory materials (released 19 July 2018) about the CCIV:

• CCIV Revised Exposure Draft
• CCIV Revised Explanatory Materials

View Tranche One of the Federal Government's revised draft legislation and explanatory materials (released 13 June 2018) about the CCIV:

• CCIV Revised Exposure Draft
• CCIV Revised Explanatory Materials

View the Federal Government's draft legislation and explanatory materials about the tax framework for the CCIV:

• CCIV Tax Framework Exposure Draft
• CCIV Tax Framework Explanatory Material

View our submissions regarding ASIC's new and updated regulatory guidance in relation to CCIVs, Australian Asia Region Funds Passport vehicles and managed investment schemes:

• Report 582 – Response to submissions on CP 296 Funds management

View the Federal Government's draft legislation and explanatory materials about the CCIV:

• CCIV Draft Bill
• CCIV Explanatory Materials
• CCIV Slides