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

Schedule 9   Definitions

Income Tax Assessment Act 1997

5   Subsection 995-1(1) (at the end of the definition of fixed trust)

Add:

Note: AMITs are treated as fixed trusts (see section 276-55).

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).