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Corporate Collective Investment Vehicles

Regulation Impact Statement – Department of the Treasury

On 25 November 2021, the Government introduced amendments to corporations and taxation legislation to enable the Corporate Collective Investment Vehicle (CCIV) regime.

A CCIV is a new form of collective investment vehicle that uses a corporate structure while providing flow-through taxation.  

The Treasury prepared and certified a Regulation Impact Statement (RIS), which the Office of Best Practice Regulation (OBPR) assessed as good practice.

The RIS estimates the average annual regulatory costs at $1.2 million.

OIA assessment of the Impact Analysis
Insufficient
Adequate
Good practice
Exemplary
Attachment File type Size
Regulation Impact Statement docx 148.93 KB
Regulation Impact Statement pdf 643.15 KB
OBPR Assessment Advice docx 35.29 KB
OBPR Assessment Advice pdf 91.59 KB
Certification Letter docx 54.57 KB
Certification Letter pdf 184.08 KB