SIV funds Archives - SW Accountants & Advisors https://www.sw-au.com/tag/siv-funds/ Wed, 28 Jan 2026 00:27:08 +0000 en-AU hourly 1 https://www.sw-au.com/wp-content/uploads/2021/11/favicon.png SIV funds Archives - SW Accountants & Advisors https://www.sw-au.com/tag/siv-funds/ 32 32 重大投资者签证基金 – 合规审计 https://www.sw-au.com/language/mandarin/%e9%87%8d%e5%a4%a7%e6%8a%95%e8%b5%84%e8%80%85%e7%ad%be%e8%af%81%e5%9f%ba%e9%87%91-%e5%90%88%e8%a7%84%e5%ae%a1%e8%ae%a1/ https://www.sw-au.com/language/mandarin/%e9%87%8d%e5%a4%a7%e6%8a%95%e8%b5%84%e8%80%85%e7%ad%be%e8%af%81%e5%9f%ba%e9%87%91-%e5%90%88%e8%a7%84%e5%ae%a1%e8%ae%a1/#respond Wed, 17 Aug 2022 07:02:28 +0000 https://www.sw-au.com/?p=5526 2015年移民（IMMI 15/100：合规投资）工具》中关于SIV基金合规资产的规定最近发生了几项变化，其中包括要求基金接受审计，以确定是否满足合规投资框架。 从2021年7月1日起，SIV合规基金的基金经理需要任命一名外部审计师，每年按照合规投资框架对基金进行审计，包括新兴公司部分和平衡投资部分。 基金经理和移民代理也将了解到，重大投资者类别和投资者类别签证的申请人必须按照合规投资框架进行资金投资。 根据《2015年移民（IMMI 15/100：合规投资）工具》的规定，内政部最近对相关要求做出了一些修改，其中包括对合规资产的修改，以及对合规投资框架中的新兴公司部分和平衡投资部分进行年度合规审计。 SIV申请人–您需要做什么？ 所有在2021年7月1日之后获提名申请重大投资者签证或投资者签证的申请人都要在其签证申请中附上审计报告，以证明在截至2022年6月30日的一年中以及往后每一年，他们所投资的基金符合合规投资框架的规定。基金经理将提供这些文件。 在没有合规性审计报告的情况下，签证申请被批准的可能性非常小。 SIV基金经理和移民代理——您需要了解什么？ 受影响一方 说明 基金经理 基金经理需每年任命一名审计师，对其基金是否满足合规投资框架的规定进行审计。 移民代理 移民代理将成为签证申请人和基金经理之间的沟通渠道，以确保签证申请人办齐所有必要的文件，让签证获得批准。 签证申请人 签证申请人需提交其所投资的所有新兴公司和平衡投资基金的年度审计报告。这项要求将一直持续到其获得永久居留权为止。 信永中和澳大利亚如何帮助您 在我们与整个行业的基金经理广泛合作的基础上，信永中和澳大利亚的专业审计团队完全了解签证申请人、移民代理和基金经理的适用审计要求，并拥有丰富的相关审计工作经验。 我们的SIV基金审计服务为SIV合规基金提供高效率且有实效的审计，以确保这些基金符合《2015年移民（IMMI 15/100：合规投资）工具》所规定的新兴公司和平衡投资部分。 请联系本事务所的SIV审计专家穆芮内和艾汝谧咨询。 基金管理领域的税务专家包括： 池澜滨、谭赛蒙、欧斯迪

The post 重大投资者签证基金 – 合规审计 appeared first on SW Accountants & Advisors.

]]> 2015年移民（IMMI 15/100：合规投资）工具》中关于SIV基金合规资产的规定最近发生了几项变化，其中包括要求基金接受审计，以确定是否满足合规投资框架。

从2021年7月1日起，SIV合规基金的基金经理需要任命一名外部审计师，每年按照合规投资框架对基金进行审计，包括新兴公司部分和平衡投资部分。

基金经理和移民代理也将了解到，重大投资者类别和投资者类别签证的申请人必须按照合规投资框架进行资金投资。

根据《2015年移民（IMMI 15/100：合规投资）工具》的规定，内政部最近对相关要求做出了一些修改，其中包括对合规资产的修改，以及对合规投资框架中的新兴公司部分和平衡投资部分进行年度合规审计。

SIV申请人–您需要做什么？

所有在2021年7月1日之后获提名申请重大投资者签证或投资者签证的申请人都要在其签证申请中附上审计报告，以证明在截至2022年6月30日的一年中以及往后每一年，他们所投资的基金符合合规投资框架的规定。基金经理将提供这些文件。

在没有合规性审计报告的情况下，签证申请被批准的可能性非常小。

SIV基金经理和移民代理——您需要了解什么？

受影响一方说明
基金经理基金经理需每年任命一名审计师，对其基金是否满足合规投资框架的规定进行审计。
移民代理移民代理将成为签证申请人和基金经理之间的沟通渠道，以确保签证申请人办齐所有必要的文件，让签证获得批准。
签证申请人签证申请人需提交其所投资的所有新兴公司和平衡投资基金的年度审计报告。这项要求将一直持续到其获得永久居留权为止。

信永中和澳大利亚如何帮助您

在我们与整个行业的基金经理广泛合作的基础上，信永中和澳大利亚的专业审计团队完全了解签证申请人、移民代理和基金经理的适用审计要求，并拥有丰富的相关审计工作经验。

我们的SIV基金审计服务为SIV合规基金提供高效率且有实效的审计，以确保这些基金符合《2015年移民（IMMI 15/100：合规投资）工具》所规定的新兴公司和平衡投资部分。

请联系本事务所的SIV审计专家穆芮内和艾汝谧咨询。

基金管理领域的税务专家包括：

池澜滨、谭赛蒙、欧斯迪

The post 重大投资者签证基金 – 合规审计 appeared first on SW Accountants & Advisors.

]]> https://www.sw-au.com/language/mandarin/%e9%87%8d%e5%a4%a7%e6%8a%95%e8%b5%84%e8%80%85%e7%ad%be%e8%af%81%e5%9f%ba%e9%87%91-%e5%90%88%e8%a7%84%e5%ae%a1%e8%ae%a1/feed/ 0 Significant Investor Visa Funds – compliance audit https://www.sw-au.com/insights/article/significant-investor-visa-funds-compliance-audit/ https://www.sw-au.com/insights/article/significant-investor-visa-funds-compliance-audit/#respond Wed, 17 Aug 2022 01:36:48 +0000 https://www.sw-au.com/?p=5512 One of several recent changes to the Migration (IMMI 15/100: Complying Investments) Instrument 2015 regarding complying assets for SIV funds included the requirement to audit the compliance of the fund with the Complying Investments Framework. From 1 July 2021, fund managers of SIV compliant funds are required to appoint an external auditor to annually audit […]

The post Significant Investor Visa Funds – compliance audit appeared first on SW Accountants & Advisors.

]]> One of several recent changes to the Migration (IMMI 15/100: Complying Investments) Instrument 2015 regarding complying assets for SIV funds included the requirement to audit the compliance of the fund with the Complying Investments Framework.

From 1 July 2021, fund managers of SIV compliant funds are required to appoint an external auditor to annually audit the fund with the Complying Investments Framework for the emerging companies’ component and the balancing investments component.

As fund managers and migration agents will know, visa applicants for the significant investor stream and the investor stream visas are required to invest their funds in accordance with the Complying Investments Framework.

The department of Home Affairs recently made several changes to the requirements, as stipulated in the Migration (IMMI 15/100: Complying Investments) Instrument 2015. These included changes to complying assets and for the emerging companies component and the balancing investments component of the complying investments framework to be audited annually for compliance.

Watch this video from Rene Muller, our fund expert to get a better understanding of what actions are required to meet compliance requirements.

SIV applicants – what do you need to do?

All applicants who were nominated to apply for a Significant Investor Visa or an Investor Visa after 1 July 2021 will be required to attach audit reports to their visa application to show that for the year ended 30 June 2022 and annually thereafter, the fund/(s) they have invested in comply with the complying investments framework. These will be obtained from their fund managers.

It is highly unlikely that a visa application will be approved without the compliance audit report.

SIV fund manager & migration agents – what do you need to know?

Impacted partyDescription
Fund managersFund managers will be required to appoint an auditor annually to audit compliance of their funds’ compliance with the complying investments framework
Migration agentsMigration agents will be the conduit between the visa applicant and the fund managers to ensure visa applicants have all the required documents in hand to ensure their visa is approved
Visa applicantsVisa applicants will be required to submit annual audit reports for all emerging companies and balancing investments funds they have invested in. This requirement will be in place until they obtain permanent residence

How SW can help

Building on our extensive work with fund managers across the sector, the SW specialist audit team fully understands the audit requirements as applicable to visa applicants, migration agents and fund managers, and has significant experience with these audits.

Our SIV fund audit service provides efficient and effective audits for SIV compliant funds to ensure these comply with the emerging companies and balancing investments components as required by the Migration (IMMI 15/100: Complying Investments) Instrument 2015.

Reach out to our SIV Audit experts, Rene Muller and Rami Eltchelebi, to start the conversation.

Fund management tax experts include:

Abi Chellapen, Simon Tucker, Stephen O’Flynn

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