Second Reading Speeches

Income Tax (Attribution Managed Investment Trusts—Offsets) Bill 2015

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
44

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Summary

Part of a package of four bills to establish a new tax system for certain managed investment trusts, the bill imposes tax on trustees of an attribution management investment trust in relation to amounts of a character relating to tax offsets in certain circumstances.

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