AMIT Technical Amendments – Long awaited ‘fix ups’ finally arrive

Natalie Raju, Peter Oliver and Edward Tweddle welcome the AMIT technical amendments released by Treasury for consultation.

The Government has released for consultation an Exposure Draft of the Treasury Laws Amendment (2018 Measures No. 5) Bill 2018: AMIT Technical Amendments, more commonly referred to as the "AMIT Fix-up Bill". With consultation ending on 16 July 2018, the Bill will not be in force in time for 30 June 2018 year end distributions, notwithstanding that the measures are stated as having application for that income year. For many funds, 30 June 2018 represents the first full year of Attribution Man...

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Authors: Natalie Raju, Peter Oliver,

Published Date: 20 June 2018