Fundamental

Issue 21, December 2017

Welcome to the final edition of Fundamental for 2017.

In this edition we shine the spotlight on the proposed new corporate collective investment vehicle (CCIV) framework which will substantially change the investment funds landscape in Australia.

We also take a close look at some key industry developments:

  • ASIC's risk management system requirements for responsible entities
  • compliance with ASIC's new fee disclosure requirements for periodic statements
  • proposed new GST laws for residential developers aimed at preventing loss of GST revenue to 'phoenix' operators
  • an update on the new 'safe harbour' reforms for directors
  • the land tax surcharge exemption for absentee corporations in Victoria
  • a new tax on owners of residential property in inner Melbourne which is vacant for most of the year
  • a recent case which sounds a warning for directors managing internal business disputes.

We hope you enjoy our latest edition of Fundamental, and thank you for your continued support. We wish you and your family a safe and happy Christmas and all the best for the New Year.

For this edition of Fundamental, please click through the articles below to view them or download the full PDF version by clicking on the View PDF button above.