The Resource Domestic and regulatory treatment of ETFs - Australia
Domestic and regulatory treatment of ETFs - Australia
Resource Information
The item Domestic and regulatory treatment of ETFs - Australia represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Domestic and regulatory treatment of ETFs - Australia represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- An exchange-traded fund (ETF) domiciled in Australia is generally structured as a trust (in particular, a managed investment trust, MIT) and is treated as a pass-through entity for Australian tax purposes. The comments in this article concern ETFs domiciled in Australia. The most common forms (by investment category) of ETFs domiciled in Australia include: Australian equity ETFs; Australian fixed-income ETFs; and Australian commodity ETFs. Many internationally focused ETFs are listed in the United States. Australian investors hold a security (a CHESS Depositary Interest) which mirrors the US-listed ETF. Tax comments in relation to US-listed ETFs are beyond the scope of this article
- Language
- eng
- Label
- Domestic and regulatory treatment of ETFs - Australia
- Title
- Domestic and regulatory treatment of ETFs - Australia
- Language
- eng
- Summary
- An exchange-traded fund (ETF) domiciled in Australia is generally structured as a trust (in particular, a managed investment trust, MIT) and is treated as a pass-through entity for Australian tax purposes. The comments in this article concern ETFs domiciled in Australia. The most common forms (by investment category) of ETFs domiciled in Australia include: Australian equity ETFs; Australian fixed-income ETFs; and Australian commodity ETFs. Many internationally focused ETFs are listed in the United States. Australian investors hold a security (a CHESS Depositary Interest) which mirrors the US-listed ETF. Tax comments in relation to US-listed ETFs are beyond the scope of this article
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 17 (2015),
- http://library.link/vocab/creatorName
- Watson, A
- Language note
- English
- http://library.link/vocab/subjectName
-
- investment fund
- trust
- treaty benefits
- pass-through entity
- withholding tax
- reporting requirements
- stamp duty
- Label
- Domestic and regulatory treatment of ETFs - Australia
- Label
- Domestic and regulatory treatment of ETFs - Australia
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Domestic-and-regulatory-treatment-of-ETFs--/wybNiMJv4io/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Domestic-and-regulatory-treatment-of-ETFs--/wybNiMJv4io/">Domestic and regulatory treatment of ETFs - Australia</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Domestic-and-regulatory-treatment-of-ETFs--/wybNiMJv4io/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Domestic-and-regulatory-treatment-of-ETFs--/wybNiMJv4io/">Domestic and regulatory treatment of ETFs - Australia</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
