Contents

1............ Short title............................................................................................. 2

2............ Commencement................................................................................... 2

3............ Schedules............................................................................................ 4

Schedule 1--Corporate collective investment vehicles: main amendments            5

Corporations Act 2001                                                                                               5

Schedule 2--Corporate collective investment vehicles: other amendments of the Corporations Act 2001                                                                                                                          198

Corporations Act 2001                                                                                           198

Schedule 3--Corporate collective investment vehicles: amendments of other Acts          229

Australian Securities and Investments Commission Act 2001                        229

Personal Property Securities Act 2009                                                               233

Schedule 4--Corporate collective investment vehicles: contingent amendments                235

Corporations Act 2001                                                                                           235

Schedule 5--Corporate collective investment vehicles: tax framework 237

Part 1--Main amendments                                                                                     237

Income Tax Assessment Act 1997                                                                          237

International Tax Agreements Act 1953                                                             246

Part 2--Consequential amendments                                                                  247

A New Tax System (Australian Business Number) Act 1999                            247

Income Tax Assessment Act 1997                                                                          247

Part 3--Amendments consequential on enactment of the Commonwealth Registers Act 2020                250

Income Tax Assessment Act 1997                                                                          250

Schedule 6--Extension of temporary loss carry back                                 252

Part 1--Main amendments                                                                                     252

Income Tax Assessment Act 1997                                                                          252

Taxation Administration Act 1953                                                                       256

Part 2--Contingent amendments                                                                        257

Income Tax Assessment Act 1997                                                                          257

Schedule 7--Deductible gift recipients                                                                  258

Income Tax Assessment Act 1997                                                                          258

Schedule 8--Minor and technical amendments Spring 2021                  260

Part 1--Amendments commencing day after Royal Assent                 260

Australian Prudential Regulation Authority Supervisory Levies Determination 2021     260

Corporations Act 2001                                                                                           260

Foreign Acquisitions and Takeovers Act 1975                                                  264

Income Tax Rates Act 1986                                                                                    264

National Consumer Credit Protection Act 2009                                               265

National Consumer Credit Protection (Transitional and Consequential Provisions) Act 2009     265

Payment Times Reporting Act 2020                                                                     267

Taxation Administration Act 1953                                                                       269

Part 2--Amendments commencing first day of next quarter               270

Income Tax Assessment Act 1997                                                                          270

Taxation Administration Act 1953                                                                       270

Taxation Administration (Remedial Power - Seasonal Labour Mobility Program) Determination 2020    271

Part 3--Amendments commencing on 1 July 2022                                   272

National Consumer Credit Protection (Transitional and Consequential Provisions) Act 2009     272

Part 4--Amendments with contingent commencement                          273

Income Tax Assessment Act 1936                                                                          273

Taxation Administration Act 1953                                                                       273

Schedule 9--Retirement income covenant                                                          275

Superannuation Industry (Supervision) Act 1993                                            275

Schedule 10--Employee share schemes: removing cessation of employment as a taxing point 278

Income Tax Assessment Act 1997                                                                          278

 

 

 

Corporate Collective Investment Vehicle Framework and Other Measures Act 2022

No. 8, 2022

 

An Act to provide for corporate collective investment vehicles, to amend the law relating to taxation and superannuation and to make miscellaneous and technical amendments of the law in the Treasury portfolio, and for related purposes

[Assented to 22 February 2022]

The Parliament of Australia enacts: