tailieunhanh - Tax Guide 2012: 2011–12 Tax Return Information Statement Guide

Additionally, Dodd-Frank imposes mandatory clear- ing and trade execution requirements on most standard- ized swaps. 4 Prior to the implementation of Dodd-Frank, over-the-counter swaps were largely unregulated. The terms of many swaps were negotiated between eligible contract participants and not materially impacted by Commodity Futures Trading Commission (“CFTC”) or SEC regulations. However, Dodd-Frank brings all swaps under CFTC or SEC regulation. 5 This article provides a brief overview of the new regulations | Colonial First State Tax Guide 2012 2011-12 Tax Return Information Statement Guide This guide will help you to complete your 2011-12 tax return using your 2011-12 Tax Return Information Statement from Colonial First State. You should use this guide if . you have received distributions during the 2011-12 financial year from the following Colonial First State products FirstChoice Investments FirstChoice Wholesale Investments Colonial First State Managed Investment Funds Colonial First State Wholesale Investments Diversified Private Equity. You may wish to give this guide to your accountant or tax agent You will receive A separate Tax Return Information Statement for each investment you hold in the products listed above. If you have withdrawn from your investment including to pay an adviser service fee or switched investments during the year you may also receive a Capital Gains Tax Information Statement from Colonial First State. All this information needs to be included when you complete your 2011-12 income tax return. Please contact your tax agent or accountant about personal tax matters For general enquiries about your Colonial First State investments please refer to Frequently asked questions on page 8 or call Investor Services on 13 13 36 Monday to Friday 8am to 7pm Sydney time. You can view this guide at under Forms tools . This tax guide provides general information only and does not take into account your individual taxation or financial objectives situation or needs. It is not advice. You should discuss the information in this tax guide with your financial adviser and your accountant or tax adviser. Copyright in the Individual tax return instructions and individual tax return forms for 2012 subsists in the Australian Taxation Office. The responsible entity of the funds listed on the front cover of this brochure is Colonial First State Investments Limited ABN 98 002 348 352 AFS Licence 232468. This guide helps you in 3 ways Declare .