https://www.ato.gov.au/businesses-and-organisations/trusts/specific-rules-for-some-trusts/managed-investment-trusts/managed-investment-trusts-overview/attribution-managed-investment-trusts/attribution-method-for-managed-investment-trusts/character-flow-through-for-amits
Character flow-through for AMITs | Australian Taxation Office
Explains how the tax characteristics of income and offsets apply to AMIT members.
flow throughaustralian taxationcharacteramitsoffice