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