The Resource Domestic and regulatory treatment of ETFs - Australia

Domestic and regulatory treatment of ETFs - Australia

Label
Domestic and regulatory treatment of ETFs - Australia
Title
Domestic and regulatory treatment of ETFs - Australia
Creator
Subject
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
Instantiates
Publication
Label
Domestic and regulatory treatment of ETFs - Australia
Publication

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