Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)

Schedule 9   Definitions

Income Tax Assessment Act 1997

4   Subsection 995-1(1)

Insert:

attribution managed investment trust : see AMIT .

carry-forward trust component deficit , of a particular character, has the meaning given by section 276-330.

cross-character allocation amount , of a particular character, has the meaning given by section 276-330.

debt-like trust instrument has the meaning given by section 276-505.

determined member component has the meaning given by section 276-205.

determined trust component has the meaning given by section 276-255.

FITO allocation amount , of a particular character, has the meaning given by section 276-335.