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Attribution Managed Investment Trust (AMIT) regime

What is the 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.

 

For more information visit the Australian Taxation Office.

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 NameAPIR codeAMIT EligibilityMeets AMIT criteria for FY20
Perennial Global Resources TrustWPC3240AUEligibleYes
Perennial Smaller Companies Sustainable Future TrustWPC5600AUEligibleYes
Perennial Concentrated Australian Shares TrustWPC6780AUEligibleYes
Perennial Value Australian Shares TrustIOF0200AUEligibleYes
Perennial Value Emerging Companies TrustWPC7408AUEligibleYes
Perennial Value Future Leaders TrustWPC1770AUEligibleYes
Perennial Value Microcap Opportunities TrustWPC3982AUEligibleYes
Perennial Value Shares for Income TrustIOF0078AUEligibleYes
Perennial Value Shares Wholesale TrustIOF0206AUEligibleYes
Perennial Value Smaller Companies TrustIOF0214AUEligibleYes
Perennial Value Wealth Defender Australian Shares TrustIOF0228AUEligibleYes
Perennial Private to Public Opportunities FundWPC8486AUEligibleYes