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The attribution MIT (AMIT) regime: Technical and practical matters to be considered presentation

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Published on 12 Apr 18 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • AMIT regime - background
  • cost base adjustments under the AMIT regime
  • application of withholding taxes to AMITs
  • key AMMA statement disclosures
  • tax governance and the AMIT regime
  • attribution methodologies
  • focus on trust component calculations
  • non AMITs.

Author profiles

Grahame Roach CTA
Grahame is a tax director at PwC with over 17 years’ experience of providing tax advisory and compliance services to clients in the investment management industry. He was involved in the MIT Regime consultation and feedback process with both Treasury and the ATO. - Current at 18 January 2018
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Samuel Lee
Sam is a tax director at PwC with over 13 years of experience providing tax advisory and compliance services to a range of investment management, superannuation, general insurance and life insurance clients. His experience includes assisting with product design, managed investment trust status reviews, establishment of CGT optimiser systems, TOFA implementation reviews, review of wrap platforms and design of reporting templates. Sam is passionate about implementing new technology in the way we approach tax and challenging traditional methods of business. - Current at 18 January 2018
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