Commonwealth Consolidated Acts Commonwealth Consolidated ActsA debt - like trust instrument in an AMIT is treated as a debt interest in the AMIT. A distribution in relation to the instrument is treated as interest for the purposes of provisions relating to interest withholding tax, and may be treated as a deduction in working out the trust components of the AMIT.
276 - 505 Meaning of debt - like trust instrument
276 - 510 Debt - like trust instruments treated as debt interests etc.
276 - 515 Distribution on debt - like trust instrument could be
deductible in working out trust components