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Completing the AMIT tax return

Last updated 26 June 2023

Instructions for completing the sections of the AMIT tax return.

Trust information
Instructions to complete the trust information in the tax return.

Trustee liabilities
Instructions to complete the trustee liabilities information in the tax return.

Additional information
Instructions to complete additional information that may be required in the AMIT tax return.

Overseas transactions/thin capitalisation
Instructions to complete the aggregate amount of transactions or dealings with international related parties.

Transactions with specified countries
Instructions to answer the 2 questions relating to transactions you had with specified countries.

Key financial information
Enter values from the AMIT financial statements at 30 June 2023. SAPs the end of the AMIT's financial year.

Separate AMIT treatment
Instructions to follow if you have chosen to treat separate classes in the trust as a separate AMIT.

Capital account election
Instructions to follow if the trustee of the AMIT has made a capital account election.

Stapled entities
Instructions to follow if the trust is stapled to another entity.

Capital allowances
Instructions for advising your choice to opt out of temporary full expensing for some or all of your eligible assets.

Small business boost
Instructions and information for claiming the small business skills and training or technology investment boosts.

Withholding obligations
Instructions and information for withholding obligations and completing the tax return.

Debt-like trust instruments - Subdivision 276-J
Instructions for debt-like trust instruments (Subdivision 276-J) issued by the AMIT.

Division 6C amounts
Instructions for completing the questions at Division 6C amounts in the tax return.

Payments from related entities
Instructions for completing the questions relating to the AMITs receipt of payments from related entities.

Statement of attribution for non-withholding MITs
Instructions and information for completing the statement of attribution for non-withholding MITs.

Information you need when completing the declaration section of the tax return.