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Corporate Collective Investment Vehicle – Tax framework

Key documents

The Government is seeking submissions on the draft Corporate Collective Investment Vehicle (CCIV) Bill and explanatory materials (tax framework). The draft Bill proposes the new tax framework that will give effect to the CCIV. The policy intent of the CCIV is to establish a new form of passive investment vehicle, providing broad alignment with the attribution tax regime for managed investment trusts.

The explanatory materials should be read in conjunction with the draft legislation giving effect to the regulatory framework for the CCIV. The Government consulted on the core features of the regulatory framework in August/September this year. Consultation on the consequenial amendments and any revisions to the core regulatory chapter will occur in due course. Details on the core features of the regulatory framework for the CCIV are on the Treasury website.


The CCIV will allow fund managers to offer investment products using corporate vehicles that are commonly in use overseas. The new CIV will need to meet similar eligibility criteria as managed investment trusts, such as being widely held and engaging in primarily passive investment.


No submissions are currently available.