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  • Statement of attribution for non-withholding MITs

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Complete the statement of attribution for payments to foreign residents if:

    • the AMIT is not a withholding MIT, and
    • a liability arises for the trustee in respect of an amount attributed to a foreign resident under section 276-105 of the ITAA 1997.

    The information disclosed in the statement of attribution must be provided to each member to whom that information relates, to enable them to complete their own tax return.

    If you do not make the information available to the foreign resident, you may be liable to pay a penalty.

    Foreign resident member details

    For each foreign resident member for which the trustee is liable to pay an amount, you must provide the following information:

    • tax file number (TFN)
    • for individuals  
      • full name, including title, surname name, and given names
      • residential address (street address, not PO Box)
      • date of birth
       
    • for non-individuals  
      • full name of entity, for example, ABC Trust
      • business address (this must be a street address, not a PO box).
       

    Trustee assessment detail

    Trustee assessment code

    Enter an assessment calculation code for each foreign resident member that the trustee is to be assessed in respect of.

    The AMIT trustee is assessed only on amounts attributed to foreign residents that have not had an amount withheld under the PAYG withholding provisions. See the following table for the relevant assessment calculation codes.

    Assessment calculation codes

    AMIT trustee assessment code – foreign resident member

    Code description

    138

    An individual, or any foreign resident member that is not a company or a trustee of another trust

    139

    A company

    140

    A trustee

    Taxable determined member component

    Enter each foreign resident member's determined member components on which the trustee will be assessed and liable to pay tax under section 276-105 of the ITAA 1997.

      Last modified: 30 May 2019QC 58632