Attribution Managed Investment Trust (AMIT) regime
The AMIT regime was established by the Australian Government to provide a qualifying managed investment trust with an exclusive set of tax rules that replaces the existing tax rules. It provides funds with improved flexibility and unitholders greater certainty in relation to their tax treatments. A managed investment trust that is eligible and elects to adopt the AMIT regime becomes an AMIT.
AMIT regime eligibility and election by Trust
The table below summarises the eligibility of Perennial’s funds to adopt the AMIT regime and the decision exercised by Perennial on whether to adopt the AMIT regime for those funds which are eligible.
| Trust Name | APIR code | AMIT Eligibility | Meets AMIT criteria |
| Perennial Strategic Natural Resources Trust | WPC3240AU | Eligible | Yes |
| Perennial Microcap Resources Trust | WPC0911AU | Eligible | Yes |
| Perennial Better Future Trust | WPC5600AU | Eligible | Yes |
| Perennial Concentrated Australian Shares Trust | WPC6780AU | Eligible | Yes |
| Perennial Value Australian Shares Trust | IOF0200AU | Eligible | Yes |
| Perennial Value Microcap Opportunities Trust | WPC3982AU | Eligible | Yes |
| Perennial Value Shares for Income Trust | IOF0078AU | Eligible | Yes |
| Perennial Value Shares Wholesale Trust | IOF0206AU | Eligible | Yes |
| Perennial Value Smaller Companies Trust | IOF0214AU | Eligible | Yes |
| Perennial Yield Plus Conservative Trust | WPC3204AU | Eligible | Yes |
| Perennial Private to Public Opportunities Fund | WPC8486AU | Eligible | Yes |
| Perennial Private to Public Opportunities Fund No.2 | WPC4510AU | Eligible | Yes |
| Perennial Private to Public Opportunities Fund No.3 | WPC0155AU | Eligible | Yes |
Daintree Capital
Perennial Investment Management Limited is the Responsible Entity for the Daintree Capital Funds. Please visit the Daintree website for more information on AMIT.
