Corporations Regulations 2001
(regulation 7.9.11W )
Modifying legislative instruments
9 Contents of section 7 (How managed investment schemes are taxed) 9(1)Section 7 of the Product Disclosure Statement must state, in the form of a warning, that:
(a) investing in a registered scheme is likely to have tax consequences; and
(b) persons are strongly advised to seek professional tax advice.
View history note
Hide history note9(2)
Section 7 must also include statements to the following effect:
(a) registered schemes do not pay tax on behalf of members;
(b) members are assessed for tax on any income and capital gains generated by the registered scheme.
9(3)
The responsible entity may provide additional information about:
(a) taxation matters relating to the registered scheme; or
(b) taxation matters relating to registered schemes;
by applying, adopting or incorporating a matter in writing.
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