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. --- What this Ruling is about 1. This Ruling is about amendments made to the taxation law to specify the tax treatment for corporate collective investment vehicles (CCIVs). The amendments were enacted by the Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (the CCIV legislation). 2. A CCIV is a new type of company...