These questions should only be completed by AMITs that are public unit trusts as defined in section 102P of the ITAA 1936.
Note: The definition of public unit trust in section 102P has been amended for income years starting on or after 1 July 2016. A trust will to no longer be a public unit trust merely because 20% (or more) of the interests in the trusts are held by complying superannuation entities and/or tax exempt entities that are entitled to a refund of franking credits. For years commencing on or after 1 July 2016, some AMITs will no longer be public unit trusts and are not required to answer these questions.
Main category of eligible investment business
Select the main category of eligible investment business from the drop-down menu.
See section 102M of the ITAA 1936 for the meaning of eligible investment business. Choose the most appropriate category from the list. Where categories 102M(b)(v) to (xiii) and 102M(c) apply, select 'Other investment or trading' from the options provided.
Total amount of eligible investment business income
Enter the total amount of eligible investment business income.
Did the AMIT rely on the rental safe harbour rule in 102MB(2)?
Answer Yes or No as appropriate.
Did the AMIT rely on the 2% non- eligible investment business safe harbour in 102MC?
Answer Yes or No as appropriate.
If you answered Yes, select the percentage of income from activities other than an eligible investment business.
- 0% to 0.50%
- Over 0.50% up to 1.00%
- Over 1.00% up to 1.50%
- Over 1.50% up to 2.00%.