It's the type of entry and an election it can make. As i understand it, these Managed investment trusts (MIT) rules apply to investments like VAS
https://www.ato.gov.au/General/Trusts/In-detail/Managed-investment-trusts/
Capital treatment elections
With the sale of eligible assets, the trustee of the MIT can make an irrevocable election to apply only the capital gains tax (CGT) provisions that determine the tax on gains and losses.
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It's the type of entry and an election it can make. As i...
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Dusko Ljubojevic, MD
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