- Overview
- Eligibility requirements
- Attribution managed investment trusts
- Withholding rules
- Repeal of Division 6B
- Arm's length income rule for MITs
- 20% tracing rule in Division 6C
- Consequences for public trading trusts
- Capital treatment elections
- CGT event E4
- Application and transitional provisions for the new tax system for MITs
- How we apply the law
- Our compliance approach
Managed investment trusts – overview
What you need to know about managed investment trusts (MITs) and attribution managed investment trusts (AMITs).
Last updated 21 February 2023
QC47436