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.