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Arkus PDS
of our Privacy Policy is also available at www. gpsinvest.com.au. Foreign Account Tax Compliance Act (FATCA) FATCA is United States legislation enacted to improve overseas compliance by US persons in Australia by the Tax Laws Amendment ( Implementation of the FATCA Agreement ) Act 2014 (Cth).
to rely on such an exemption. To do so, GPS has determined it will not accept applications from persons who are US taxpayers, residents or entities controlled by such US persons, unless they are also Australian residents for Australian tax purposes. Accordingly, GPS requires applicants to disclose if they (or, if applicable, their shareholders or FATCA purposes. GPS may also request that Investors and prospective Investors provide further information in order to comply with the FATCA requirements. The Fund is not a bank deposit The Fund is not authorised under the Banking Act 1959 (Cth) and is not supervised by the Australian Prudential Regulatory Authority. The depositor protection provisions in Section 13A of the Banking Act 1959 (Cth) and the Federal Government deposit guarantee scheme do not cover any investment in the Fund.
fund managers are required to identify accounts held by Investors that are either US persons or
Reportable Accounts), and, unless an exemption applies, register with the US Internal Revenue Service and report information regarding US Reportable Accounts to the Australian Taxation Service. Various exemptions from the FATCA registration and reporting exemptions apply and GPS intends
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