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Last updated 14 February 2022

You must lodge the AMIT tax return electronically using SBR specifications.

  • By lodging the AMIT tax return and related schedules, you are taken to have made the irrevocable choice to be an attribution managed investment trust (AMIT).

If you are not intending to make this choice, or fail the criteria to be an AMIT for an income year, you must complete a Trust income tax return or other return as appropriate for your circumstances.

Returns lodged without all the required schedules may be considered not to have been lodged in the approved form. Unless all schedules are lodged by the due date, a failure to lodge on time penalty may be applied.


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Your payment needs to reach us on or before its due date. Check your financial institution’s processing deadlines to avoid making a late payment.