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The IMR investment manager regime paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 18 Feb 16 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • IMR background, evolution and current state, including IMR 1, 2 and 3
  • background reviews
  • the IMR concessions – element 3
  • what is an IMR entity?
  • IMR financial arrangement
  • direct investments
  • IMR widely held entities
  • indirect investment through an independent fund manager.

Author profile

Karen PAYNE
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This was presented at 2016 Financial Services Taxation Conference .

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