The Australian Taxation Office has published Law Companion Ruling (LCR) 2024/1 - The corporate collective investment vehicle regime. The LCR is dated 2 October 2024 but is effective from 1 July 2022, which is the commencement date of the corporate collective investment vehicle regime.

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What this Ruling is about

1. This Ruling is about amendments made to the taxation law to specify the t…