Wholesale Investor Definition

For the purposes of accepting applications into the Kaplan Master Trust funds, the following is a summary of who is considered a ‘wholesale’ client in accordance with Chapter 7 of the Corporations Act 2001:

Product value test

Where the initial amount paid by the investor at the time of investment in the fund is at least $500,000. The person will remain a wholesale investor even if their interest subsequently falls below $500,000.

For investment less than $500,000, the following tests apply:

Individual wealth test

The person has provided a certificate by a qualified accountant stating that the person has net assets of at least $2.5million or gross income for each of the last two financial years of at least $250,000. The certificate can be no more than six months old.

Professional investor test

The financial product is provided to a ‘professional investor’ which includes:

  • An Australian financial services licensee;
  • A body regulated by APRA outside of superannuation;
  • A body registered under the Financial Corporations Act 1974;
  • Trustees of superannuation funds, approved deposit funds, pooled superannuation trusts and public sector superannuation schemes under the Superannuation Industry (Supervision) Act 1993 with net assets of at least $10million;
  • A person who controls at least $10million.

Investment Trusts for Wholesale Investors

Equities Fund
Absolute return focus over the medium to long term

Kaplan Charitable Equities Fund
Consistent income with modest growth

Kaplan Master Income Fund
Consistent income from high yielding securities

Pooled Super Trust (PST)
Absolute return focus over the medium to long term

Discrete Mandates

Portfolios designed to meet individual client requirements.

Read more about Discrete Mandates

Listed Investment Companies (LIC's)

Investment Manager for Ironbark Capital Limited (ASX code IBC)

Read more about LIC's

Latest Bulletins

  • Master Trust half yearly distributions to 30 June 2024 are Equities Fund (3.6416c), Charitable Equities Fund (1.605c), Master Income Fund (2.4241c). Distribution payment date is 19 July 2024.
  • Master Trust (Equities Fund, Charitable Equities Fund, Master Income Fund) annual tax statements for FY24 will be available towards the end of September.
  • An amendment to the Trust Deed for the Kaplan Master Trust was made to allow for eligible funds to apply the tax law applying to attribution managed investment trusts (AMIT). This law is currently applicable to the Equities Fund.
  • Financial Reports for the Kaplan Master Trust funds and Kaplan Pooled Superannuation Trust are available under Investment Reports.
  • The Kaplan Pooled Super Trust (PST) offers investors a tax exempt “Pension Unit”. The new PST PDS and application form is available on our website.
  • The unit registry requires investors to register first before they can "login" for online investor information. If you have not previously registered, simply click "register here" at the bottom of the Investor Login web page and follow the prompts for registration.