Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-25 - PARTICULAR KINDS OF TRUSTS  

Division 276 - Attribution managed investment trusts  

Subdivision 276-T - Becoming an AMIT: unders and overs  

SECTION 276-700   276-700   Application of Subdivision to MIT that becomes AMIT  


This Subdivision applies if:


(a) a managed investment trust becomes an AMIT for the starting income year; and


(b) the trust existed in an earlier income year (the base year ); and


(c) the trust is an AMIT for an income year (the discovery year ) that is the starting income year or a later income year.


 

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