Complying Investments for provisional applications made prior to 1 July 2015

    Evidence can include, but is not limited to:
  • a bond holding statement issued by the Australian Government or an Australian state or territory government
  • a holding statement provided by the trustee of a public unit trust
  • a holding statement provided by the responsible manager of a registered managed investment scheme and a yearly annual statement from managed funds showing that the investments complied with the legislative instrument as they have stated in the Form 1413 Declaration in relation to managed funds (112KB PDF).

A shareholder certificate and company extract from ASIC in relation to the shareholder information of an Australian proprietary company and audited accounts for each financial year of the investment.

    For any direct investment in an Australian proprietary company evidence that the company was operating for the purpose of making profit through providing goods and services to the public and was not operated as a passive or speculative investment for a period of:
  • at least two years if your investment if the business was for two years of more; or
  • for the whole period of the investment in the business if it was for less than two years.