A GUIDE TO PUBLIC INVESTMENT FUNDS: Tax Treatment of Public Investment Funds in Australia

This is the final article in CNM Legal’s four-part series: A Guide to Public Investment Funds. The series provides an overview of registration, regulation, marketing and tax treatment of public investment funds in Australia. This article will discuss the topic of the tax treatment of public investment funds in Australia, focusing on the types of entities that can be public trusts and the tax treatment of those entities.