News & Insights

In global terms, Australia is already a key market for institutional investors who have an appetite for infrastructure but there are still challenges.

The Foreign Account Tax Compliance Act (FATCA) is United States (US) legislation, enacted to improve compliance with US tax laws

On 13 February 2015, ASIC announced that it had embarked on a campaign to review responsible entities' (REs) risk management processes, particularly focused on the impacts of heightened local and global market volatility. The Regulator's interest centres on how REs are managing liquidity and market volatility risks (ASIC 15-020MR).

The 2014 Australian Investment Managers Cross Border Flow Report, commissioned by Financial Services Council and Perpetual, provides a meaningful basis from which to analyse trends in the flow of funds into Australian Managed Investment trusts.

This research report commissioned by APREA and sponsored by Perpetual Corporate Trust highlights the different ways in which REITs are regulated and taxed in the region, looking at REIT structures, nature of operations, capital management, investor reporting, alignment of interests, related party transactions and regulatory and taxation issues.