These instructions will help you complete the Attribution managed investment trust (AMIT) tax return 2017. They are not a guide to income tax law.
When we say you or your business in these instructions, we mean either:
- you as the trustee of the AMIT, or
- you as the registered tax agent responsible for completing the tax return.
References to the AMIT, where applicable, are references to the trustee in their capacity of trustee of the AMIT.
These instructions contain abbreviations for names or technical terms. Each term is spelled out in full the first time it is used. You can also refer to the list of Abbreviations.