Miscellaneous 2018

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

Source: New South Wales

Published Date: 12 Apr 2018

 

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.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

Individual Session

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

Author(s): Grahame Roache CTA , Samuel Lee

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2018

Share this page