Income Tax Rates Amendment (Managed Investment Trusts) Act 2016 (49 of 2016)

Schedule 1   Amendments

Income Tax Rates Act 1986

1   Subsection 3(1)

Insert:

AMIT (short for attribution managed investment trust) has the same meaning as in the Income Tax Assessment Act 1997.

attribution managed investment trust : see AMIT .

determined member component has the same meaning as in the Income Tax Assessment Act 1997.

managed investment trust has the same meaning as in the Income Tax Assessment Act 1997.