ATO releases AMMA statement template for 2025

The statement includes updated requirements around foreign income tax offsets in relation to foreign capital gains, in light of the Burton decision, as highlighted by Natalie Raju and Edward Tweddle.

The Australian Taxation Office (ATO) has released its annual update to the proforma template for the attribution managed investment trust (AMIT) Member Annual Statement (AMMA statement) for AMITs and standard distribution statements (SDS) for MITs. As in prior years, the release of the template is intentionally close to year end in order to ensure that the format is current, but this does present obvious challenges for the industry from a compliance perspective (with little time to operation...

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Authors: Natalie Raju, Edward Tweddle

Published Date: 27 June 2025