Corporations and Other Legislation Amendment (Corporate Collective Investment Vehicle Framework) Regulations 2022 (F2022L00469)
Schedule 1 Main amendments
Corporations Regulations 2001
4 At the end of subregulation 1.0.08(1)
Add:
; or (d) if the disclosing entity is a retail CCIV:
(i) the name of the sub-fund of the CCIV in respect of which the document is lodged; and
(ii) the name of the corporate director of the CCIV; and
(iii) the ACN of the CCIV or, if the last 9 digits of its ABN are the same, and in the same order, as the last 9 digits of its ACN, the ABN of the company; and
(iv) the ARFN of that sub-fund of the CCIV or, if the last 9 digits of its ABN are the same, and in the same order, as the last 9 digits of its ARFN, the ABN of that sub-fund; and
(v) the dates on which the financial year to which the document relates begins and ends; and
(vi) a statement of certification in accordance with regulation 1.0.16.
Note: Section 1232C of the Act extends section 292 of the Act to preparing annual financial reports and directors' reports for sub-funds of retail CCIVs, and applies Division 1 of Part 2M.3 of the Act accordingly.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).