Domestic and regulatory treatment of ETFs - Australia
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The work Domestic and regulatory treatment of ETFs - Australia represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Domestic and regulatory treatment of ETFs - Australia
Resource Information
The work Domestic and regulatory treatment of ETFs - Australia represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- 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),
- Language note
- English
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