The Australian Taxation Office (ATO) has issued Taxpayer Alert (TA) 2025/1, which addresses concerns with arrangements involving restructures to access the managed investment trust (MIT) withholding regime. Subject to certain conditions, the MIT withholding regime provides for a final withholding tax of 15%.
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Description
1. We are currently reviewing arrangements that inappropriately seek to take advantage of the managed investment trust (MIT) withholding regime through the restructu…