Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (8 of 2022)
Schedule 5 Corporate collective investment vehicles: tax framework
Part 2 Consequential amendments
Income Tax Assessment Act 1997
9 Section 9-5 (after table item 1)
Insert:
|
1A |
The trustee of an attribution managed investment trust (AMIT) is liable to pay income tax on certain amounts reflecting under-attribution of income or over-attribution of tax offsets |
sections 276-405 to 276-425 |