Standard practice involves quarterly comprehensive reports, with monthly summaries for active portfolios. High-value accounts typically receive more frequent updates. The timing depends on your investment structure and compliance requirements. Most institutional investors expect quarterly reports within 15 business days of period end.

You'll need purchase and sale confirmations, dividend records, and cost basis calculations. For Australian tax purposes, maintain records of acquisition dates, transaction costs, and any reinvestment activities. International investments require additional currency conversion documentation and foreign tax credit information.

Yes, Australian regulations require disclosure when shareholdings exceed 5% of a listed company. Substantial holder notices must be filed within two business days. Changes of 1% or more trigger additional filing requirements. This applies to direct holdings and associated entities under the Corporations Act 2001.

Performance attribution breaks down returns by asset allocation, security selection, and interaction effects. We use sector-based attribution models that compare your actual returns against benchmark allocations. The process requires daily valuations and transaction records to provide accurate attribution analysis across different time periods.

Annual reports should include complete transaction summaries, realized and unrealized gains, income distributions, and fee disclosures. Performance comparisons against relevant benchmarks, risk metrics, and portfolio composition changes throughout the year are essential. Many clients also require ESG reporting and compliance certifications.

Foreign exchange movements are generally treated as separate taxable events under Australian tax law. Currency gains on investments held for more than 12 months may qualify for CGT discount treatment. Detailed records of exchange rates at purchase, sale, and income distribution dates are required for accurate reporting.