The Australian Taxation Office (ATO) has launched a consultation on the implementation of the new Corporate Collective Investment Vehicle (CCIV) regime that commences on 1 July 2022. The new regime is provided for by the Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (Act No. 8, 2022), which received royal assent (was enacted) on 22 February 2022. As explained in a separate release on the regime:
- a CCIV is:
- a type of company limited by shares that…