Guidance note for public practitioners advising on agribusiness managed investment schemes (MIS) reviewing their relative merits in light of the proposed changes to the tax treatment of some of these schemes.

CPA Australia wants to ensure members are fully aware of all the issues and what advice can be provided in this area without licensing.

This guidance note addresses the following issues:

• different types of agribusiness MIS products available in the market
• additional risks faced when investing in these products
• key factors members should take into account when recommending agribusiness products
• legal and professional requirements that apply when advising in this area