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

Schedule 2   Annual cost base adjustment for member's unit or interest in AMIT

Income Tax Assessment Act 1997

2   After subsection 104-70(1)


(1A) However, CGT event E4 does not happen if the unit or interest mentioned in subsection (1) is a unit or interest in an *AMIT.