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Results 1 to 5 of 68



AMITs - did you miss the bus to go in from 1 July 2016?

Australia - July 19 2016 The Attribution Managed Investment Tax (AMIT) regime is now law. It provides many improved tax outcomes and certainty for investors and trustees/REs…

Co-authors: Anthony Bradica, Rachel Law.


ASIC releases instrument to facilitate AMIT amendments to registered scheme constitutions without member approval

Australia - June 22 2016 As foreshadowed in our earlier publication Talking Tax Issue 38, ASIC has issued ASIC Corporations (Attribution Managed Investment Trusts) Instrument…

Co-authors: Frank Hinoporos, John Bassilios, Anthony Bradica.


ASIC announce Class Order relief for AMIT regime

Australia - June 6 2016 ASIC has issued a media release announcing its intention to grant Class Order relief to allow registered funds to make changes to their constitutions…

Co-authors: Eugene Chen, John Bassilios, Anthony Bradica.


New AMIT Rules

Australia - December 10 2015 A new tax regime will apply to managed investment trusts that qualify as an Attribution Managed Investment Trust (AMIT).Qualifying AMITs can apply a…

Co-authors: Frank Hinoporos, Anthony Bradica.


Coming soon: OTC derivative reporting for Phase 3B entities

Australia - November 30 2015 If you are a Phase 3B entity (ie have gross notional OTC derivative positions of less than $5 billion), from 4 December 2015 you will need to report…

Co-authors: Elliot Roberts, John Bassilios.

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