A-Z of Business Terms

Investment Body

The ATO has provided guidance on what it considers an investment body. Investment bodies can include:

  • approved deposit taking institutions
  • financial institutions, including
  • banks
  • credit unions
  • building societies
  • public companies
  • solicitors
  • government bodies
  • bodies corporate
  • trustee companies
  • betting investment bodies
  • unit trusts, including
  • cash management trusts
  • pooled superannuation trusts
  • mortgage trusts
  • property trusts
  • share trusts
  • equity trusts
  • growth trusts
  • imputation trusts
  • balanced trusts
  • money market trusts
  • equities trusts
  • managed investment schemes
  • managed funds
  • bond funds
  • growth funds
  • income funds
  • share funds

July 19, 2016 16:10