Investment bodies are required to report to us on their investors' investment income.
Investment bodies include:
- approved deposit taking institutions
- financial institutions, including:
- banks
- credit unions
- building societies
- public companies (including cooperative 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.
The following are not unit trusts:
- testamentary trusts
- discretionary trusts
- service trusts
- family trusts.
See also:
Investment bodies are required to report to us on their investors' TFNs/ABNs and investment income.