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Tax Concessions for Australian Managed Investment Trusts
Karen Payne
Minter Ellison
February 2013

Australian managed investment trusts (MITs) (as defined for tax purposes) are eligible for the following important tax concessions:

  1. MIT withholding: that is, a concessional rate of withholding tax applies to 'fund payments' made to foreign investors who are tax resident in a country that has an information exchange agreement with Australia1; and
  2. MIT capital account safe harbour: that is, the MIT may elect to apply the capital gains tax (CGT) provisions as the primary code for taxing gains and losses on the disposal of eligible assets (namely a share in a company, non-share equity, a unit in a unit trust, land - including an interest in land and a right to acquire or dispose of any of these assets)2

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