-
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Attribution managed investment trusts
- Income Tax Assessment Act 1997
- 1 At the end of Part 3-25
- Taxation Administration Act 1953
- 2 After subsection 286-75(2AA) in Schedule 1
- 3 Paragraph 286-80(2)(a) in Schedule 1
- 4 At the end of Division 288 in Schedule 1
- Schedule 2 Annual cost base adjustment for member's unit or interest in AMIT
- Income Tax Assessment Act 1997
- 1 Section 104-5 (after table item dealing with CGT event E9)
- 2 After subsection 104-70(1)
- 3 At the end of Subdivision 104-E
- 4 Section 977-5
- Schedule 3 Withholding MITs and fund payments
- Income Tax Assessment Act 1936
- 1 After subsection 128AF(1)
- Income Tax Assessment Act 1997
- 2 After subsection 840-805(4C)
- 3 Section 840-815
- 4 At the end of section 840-815
- Taxation Administration Act 1953
- 5 Before section 12-385 in Schedule 1
- 6 Subsection 12-390(1) in Schedule 1 (note 1)
- 7 Subsection 12-390(4) in Schedule 1 (before the note)
- 8 Subsection 12-390(4) in Schedule 1 (note)
- 9 Section 12-405 in Schedule 1 (heading)
- 10 After subsection 12-405(1) in Schedule 1
- 11 After Division 12 in Schedule 1
- 12 Section 16-1 in Schedule 1
- 13 After section 16-5 in Schedule 1
- 14 Paragraph 16-20(b) in Schedule 1
- 15 Subsection 16-25(2) in Schedule 1
- 16 Paragraph 16-25(4)(b) in Schedule 1
- 17 Paragraph 16-30(b) in Schedule 1
- 18 After paragraph 16-140(1)(a) in Schedule 1
- 19 Paragraph 16-140(2)(b) in Schedule 1
- 20 Subsection 18-30(1) in Schedule 1
- 21 Paragraph 18-32(1)(b) in Schedule 1
- 22 After subsection 18-65(1) in Schedule 1
- 23 After subsection 18-70(1) in Schedule 1
- Schedule 4 Managed investment trusts
- Income Tax Assessment Act 1997
- 1 Division 275 (heading)
- 2 Section 275-1
- 3 Subdivision 275-A
- 4 After subsection 275-200(1)
- 5 At the end of Division 275
- Taxation Administration Act 1953
- 6 Sections 12-400, 12-401, 12-402, 12-402A, 12-402B, 12-403 and 12-404 in Schedule 1
- 7 After subsection 284-145(2B) in Schedule 1
- 8 At the end of section 284-150 in Schedule 1
- 9 Subsection 284-160(1) in Schedule 1
- Schedule 5 20% tracing rule and repeal of Division 6B
- Part 1 20% tracing rule
- Income Tax Assessment Act 1936
- 1 Section 102MD
- Income Tax Assessment Act 1997
- 2 Section 295-173
- Part 2 Repeal of Division 6B
- Income Tax Assessment Act 1936
- 3 Division 6B of Part III
- Part 3 Amendments consequential on the repeal of Division 6B
- Development Allowance Authority Act 1992
- 4 Subparagraph 93I(2)(a)(ii)
- Income Tax Act 1986
- 5 Subsection 3(1) (definition of prescribed unit trust)
- Income Tax Assessment Act 1936
- 6 Subsection 6(1) (paragraph (b) of the definition of assessment)
- 7 Subsection 6(1) (paragraph (b) of the definition of full self-assessment taxpayer)
- 8 Subsection 6(1) (paragraph (b) of the definition of passive income)
- 9 Subparagraph 47A(16)(c)(ii)
- 10 Sub-subparagraph 47A(18)(d)(ii)(B)
- 11 Section 102AAB (definition of corporate unit trust)
- 12 Section 102AAB (paragraph (a) of the definition of net income)
- 13 Section 102AAB (paragraph (b) of the definition of resident trust estate)
- 14 Sub-subparagraph 102AAE(2)(b)(ii)(C)
- 15 Paragraph 102AAM(2)(b)
- 16 Sub-subparagraph 102AAM(4)(b)(ii)(C)
- 17 Sub-subparagraph 102R(1)(a)(iv)(B)
- 18 Subparagraph 102R(1)(a)(v)
- 19 Sub-subparagraph 102R(1)(b)(iii)(B)
- 20 Subparagraph 102R(1)(b)(iv)
- 21 Subsection 102T(4)
- 22 Paragraph 124ZM(3)(b)
- 23 Subparagraph 159GZZZZG(1)(a)(ii)
- 24 Paragraph 338(b)
- 25 Paragraph 371(7)(a)
- 26 Paragraph 446(1)(b)
- 27 Paragraph 459A(3)(a)
- 28 Paragraph 460(1)(a)
- Income Tax Assessment Act 1997
- 29 Section 9-1 (table item 12)
- 30 Subsection 9-5(1) (table item 7)
- 31 Section 10-5 (table item headed "trusts")
- 32 Section 12-5 (table item headed "trusts")
- 33 Subsection 104-70(9)
- 34 Subparagraph 118-427(12)(b)(ii)
- 35 Paragraph 124-1045(1)(b)
- 36 Paragraph 124-1045(1)(c)
- 37 Subsection 124-1045(1) (note)
- 38 Subdivision 125-D (heading)
- 39 Section 125-230 (heading)
- 40 Section 125-230
- 41 Subsection 126-235(2) (heading)
- 42 Subsection 126-235(2)
- 43 Subsection 130-20(4)
- 44 Paragraph 202-20(c)
- 45 Paragraph 205-25(1)(b)
- 46 Paragraph 207-75(1)(d)
- 47 Paragraph 208-155(2)(b)
- 48 Section 275-110 (heading)
- 49 Subsection 275-110(1)
- 50 Subsection 275-110(2)
- 51 Subsection 392-20(5)
- 52 Section 703-25 (table items 2 and 3)
- 53 Section 713-120
- 54 Subsection 713-125(2)
- 55 Paragraph 713-130(b)
- 56 Subsection 725-150(6)
- 57 Subparagraph 768-5(1)(c)(ii)
- 58 Subparagraph 768-5(2)(e)(ii)
- 59 Paragraph 802-30(1)(b)
- 60 Paragraph 960-115(c)
- 61 Subsection 960-120(1) (table item 3)
- 62 Subsection 960-130(1) (table item 3)
- 63 Subsection 960-130(1) (table item 4)
- 64 Paragraph 960-140(c)
- 65 Subsection 995-1(1) (paragraph (c) of the definition of Australian corporate tax entity)
- 66 Subsection 995-1(1) (definition of corporate unit trust)
- 67 Subsection 995-1(1) (definition of resident unit trust)
- Income Tax Rates Act 1986
- 68 Subsection 3(1) (definition of corporate unit trust)
- 69 Subsection 3(1) (definition of prescribed unit trust)
- 70 Section 24
- International Tax Agreements Act 1953
- 71 Subsection 3(1) (definition of prescribed trust estate)
- 72 Subsection 17A(3) (definition of unit trust dividend)
- Taxation Administration Act 1953
- 73 Subsection 45-280(4) in Schedule 1
- 74 Subsection 45-450(3) in Schedule 1
- Part 4 Transitional
- 75 Transitional rule for 20% tracing requirement and repeal of Division 6B - imputation
- Schedule 6 Consequential amendments
- Income Tax Assessment Act 1936
- 1 Subsection 6(1)
- 2 Subsection 6(1) (at the end of the definition of assessment)
- 3 Subsection 6(1)
- 4 After section 95AAC
- 5 Paragraph 98B(2)(c)
- 6 Subsection 98B(3)
- 7 Subsection 98B(3)
- 8 Subsection 100AA(7)
- 9 Subsection 100AB(8)
- 10 Subsection 102AAF(2)
- 11 Subparagraph 102NA(2)(b)(iii)
- 12 After subsection 102P(10)
- 13 Subsection 102T(16)
- 14 Subsection 128FA(8) (definition of public unit trust)
- 15 After subsection 170(10AA)
- 16 Paragraph 202EE(1)(c)
- 17 At the end of subsection 251S(1)
- 18 Subsection 255(2A)
- 19 After subsection 255(2A)
- 20 At the end of subsection 272-105(1) in Schedule 2F
- Income Tax Assessment Act 1997
- 21 Section 13-1 (after table item headed "approved deposit funds (ADFs)")
- 22 Section 67-23 (before table item 15)
- 23 After section 112-45
- 24 Paragraph 768-5(2)(b)
- 25 Section 840-800
- 26 Subsection 840-805(1) (note 2)
- 27 Subsection 840-805(2) (heading)
- 28 Paragraph 840-805(2)(a)
- 29 Paragraph 840-805(3)(b)
- 30 Paragraph 840-805(4)(a)
- 31 Paragraph 840-805(4)(b)
- 32 Paragraphs 842-230(1)(a) and (b)
- 33 Paragraph 842-235(6)(b)
- 34 Paragraph 842-235(9) (paragraph (e) of the example)
- Taxation Administration Act 1953
- 35 Subsection 10-5(1) in Schedule 1 (table item 25, column headed "Withholding payment")
- 36 Before paragraph 10-5(2)(a)
- 37 Subsection 12-5(2) in Schedule 1 (table item 1AA, column headed "Which is about")
- 38 Subdivision 12-H in Schedule 1 (heading)
- 39 Section 12-375 in Schedule 1
- 40 Section 12-375 in Schedule 1
- 41 Section 12-385 in Schedule 1 (heading)
- 42 Subsection 12-385(1) in Schedule 1
- 43 Subsection 12-385(5) in Schedule 1
- 44 Subsection 12-390(1) in Schedule 1 (note 1)
- 45 Subsection 12-390(1) in Schedule 1 (note 1)
- 46 Subsection 12-390(4) in Schedule 1
- 47 Subsection 12-390(9) in Schedule 1
- 48 Subsection 12-395(1) in Schedule 1 (heading)
- 49 Subsection 12-395(1) in Schedule 1
- 50 Paragraph 12-395(3)(b) in Schedule 1
- 51 Subsection 12-395(4) in Schedule 1
- 52 Paragraph 12-395(6)(b) in Schedule 1
- 53 Paragraph 12-425(1)(a) in Schedule 1
- 54 Subsection 15-15(1) in Schedule 1 (note 4)
- 55 Subsection 16-153(4) in Schedule 1
- 56 Subsection 16-153(4) in Schedule 1 (note)
- 57 Paragraph 16-153(4A)(a) in Schedule 1
- 58 Subsection 16-157(1) in Schedule 1
- 59 Subsection 16-157(1) in Schedule 1 (note)
- 60 Subparagraph 16-157(2)(c)(i) in Schedule 1
- 61 Paragraph 16-170(1AA)(d) in Schedule 1
- 62 Paragraph 16-195(1)(c) in Schedule 1
- 63 Subsection 18-10(1) in Schedule 1
- 64 Paragraph 45-286(b) in Schedule 1
- 65 Paragraph 45-286(c) in Schedule 1
- 66 Section 298-30 in Schedule 1 (heading)
- 67 Subsection 298-30(1) in Schedule 1
- 68 After subsection 393-10(5) in Schedule 1
- Tax Laws Amendment (2010 Measures No. 3) Act 2010
- 69 Paragraph 7(2)(a) of Schedule 5
- Schedule 7 Widely-held requirements
- Taxation Administration Act 1953
- 1 After paragraph 12-402(3)(a) in Schedule 1
- 2 Paragraph 12-402(3)(i) in Schedule 1
- Schedule 8 Application and transitional provisions etc.
- Application provision
- 1 Application provision
- Income Tax (Transitional Provisions) Act 1997
- 2 At the end of Division 275
- 3 At the end of Part 3-25
- Tax Laws Amendment (2011 Measures No. 5) Act 2011
- 4 Subitem 51(5) of Schedule 2 (heading)
- 5 Subitem 51(7) of Schedule 2
- Schedule 9 Definitions
- Income Tax Assessment Act 1997
- 1 Subsection 995-1(1)
- 2 Subsection 995-1(1) (after paragraph (a) of the definition of amount required to be withheld)
- 3 Subsection 995-1(1) (after paragraph (a) of the definition of amount withheld)
- 4 Subsection 995-1(1)
- 5 Subsection 995-1(1) (at the end of the definition of fixed trust)
- 6 Subsection 995-1(1) (definition of fund payment)
- 7 Subsection 995-1(1) (at the end of the definition of income tax law)
- 8 Subsection 995-1(1) (definition of managed investment trust)
- 9 Subsection 995-1(1)
- 10 Subsection 995-1(1) (definition of MIT participation interest)
- 11 Subsection 995-1(1) (definition of non-arm's length income)
- 12 Subsection 995-1(1)
- 13 Subsection 995-1(1) (after paragraph (a) of the definition of withholding payment (first occurring))
- 14 Subsection 995-1(1) (after paragraph (a) of the definition of withholding payment (second occurring))
Login to ATO online services
Access secure services, view your details and lodge online.
Login to ATO online services
Access secure services, view your details and lodge online.