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.
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