Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)
Schedule 9 Definitions
Income Tax Assessment Act 1997
1 Subsection 995-1(1)
Insert:
AMIT (short for attribution managed investment trust ) has the meaning given by section 276-10.
AMIT cost base increase amount has the meaning given by section 104-107E.
AMIT cost base net amount has the meaning given by section 104-107C.
AMIT cost base reduction amount has the meaning given by section 104-107D.
AMIT DIR payment has the meaning given by section 12A-25 in Schedule 1 to the Taxation Administration Act 1953.
AMIT dividend payment has the meaning given by section 12A-30 in Schedule 1 to the Taxation Administration Act 1953.
AMIT interest payment has the meaning given by section 12A-35 in Schedule 1 to the Taxation Administration Act 1953.
AMIT member annual statement : see AMMA statement .
AMIT royalty payment has the meaning given by section 12A-40 in Schedule 1 to the Taxation Administration Act 1953.
AMMA statement (short for AMIT member annual statement ) has the meaning given by section 276-460.