AUSTRALIA
Australia
Law and Practice Contributed by: Michael Lawson, Nicole Brown, Lizzie White and Tamaryn Leach MinterEllison
Sydney
Tasmania
Contents 1. Market Overview p.11 1.1 State of the Market p.11 2. Alternative Investment Funds p.11
2.1 Fund Formation p.11 2.2 Fund Investment p.12
2.3 Regulatory Environment p.15 2.4 Operational Requirements p.19
2.5 Fund Finance p.19 2.6 Tax Regime p.20 3. Retail Funds p.21 3.1 Fund Formation p.21 3.2 Fund Investment p.23
3.3 Regulatory Environment p.24 3.4 Operational Requirements p.28
3.5 Fund Finance p.29 3.6 Tax Regime p.29 4. Legal, Regulatory or Tax Changes p.30 4.1 Recent Developments and Proposals for Reform p.30
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