Regulation 69Z43 Structure of this PartF1

The structure of this Part is as follows—

• this Chapter contains preliminary provisions;

• Chapter 2 deals with entry into and membership of the Tax Elected Funds regime;

• Chapter 3 deals with the tax treatment of Tax Elected Funds;

• Chapter 4 deals with distributions made by Tax Elected Funds;

• Chapter 5 deals with the treatment of participants in Tax Elected Funds;

• Chapter 6 deals with compliance in relation to the Tax Elected Funds regime; and

• Chapter 7 contains provisions relating to an authorised investment fund’s leaving the Tax Elected Funds regime.