Managed Investment Trust (MIT) services

Investors outside Australia wishing to use the Managed Investment Trust (MIT) regime must adhere to local tax, financial services and financial reporting regulations. TMF Group, with Evolution Trustees, provides a comprehensive solution.

A Managed Investment Trust (MIT) is used to invest collectively in passive income, including shares, property and fixed interest assets.

For non-Australian investors, MITs can be used for real estate and infrastructure investments. 

A trust qualifies as an MIT when it meets these ownership and investment management requirements:  

  • The trust must satisfy a widely-held ownership requirement and not be closely held under the applicable tests.
  • A substantial proportion of the investment management activities must be carried out in Australia.

The key benefit of a Managed Investment Trust is that foreign investors, resident in a country with which Australia has an effective exchange of information on taxation matters, are eligible for a reduced rate of withholding tax on fund payments. 

TMF Group and Evolution Trustees are working together to take care of the administrative burden that comes with MIT investments. 

We navigate the regulatory minefield so investors can focus on finding the right assets to invest in.  We can work with our preferred asset managers or with one of your choice. 

TMF Group Managed Investment Trust set-up

Managed Investment Trust set-up

Our Managed Investment Trust (MIT) services

We have extensive experience supporting complex, multi-jurisdictional investment structures and pride ourselves on our accuracy, timeliness and reliability.

Our core Managed Investment Trust capabilities are: 

  • Investment management services
    We help ensure a substantial proportion of the management activities of Australian assets are carried out in Australia. We provide a corporate authorised representative of an Australian Financial Services License (AFSL), keeping trust assets under review in line with investment objectives. We liaise with trustees, keeping records and books of account for the trust.
  • Trust accounting services
    We provide local accounting, financial reporting and annual financial statements for the MIT, including liaising with property managers, maintaining accounting records, managing financial reporting, audit and filings, plus providing annual and ongoing (BAS) tax compliance.
  • Trustee services and custody
    We help ensure the Managed Investment Trust is operated by a local resident trustee and custodian authorised to provide such services under an AFSL. Our provisions include operating the trust as a managed investment trust, maintaining compliance with Australian financial service laws, providing independent oversight, safeguarding trust assets and managing trust payments.
  • Ancillary services
    A range for foreign entities, including legal entity incorporation, transaction administration, corporate governance, process agent, statutory register maintenance and domiciliary and management services.

Deploy TMF Group’s full-service offering and lay firm foundations for your fund.

  • Start with the essential building blocks: administration, accounting, depositary, transfer agency and trustee services.
  • Continue with robust governance and reporting that stems from our mastery of regulatory detail in over 80 jurisdictions.
  • Enjoy a seamless global service, coordinated through a single contact, based near your operational teams in any of the major fund jurisdictions.
  • Rely on specialists who understand the spectrum of investment funds – mezzanine, debt fund and fund of funds among them – plus pooling vehicles covering real assets and commodities, REITs, private equity and real estate and infrastructure.
  • Work with a team that enjoys excellent relationships with leading independent law firms and tax consultants, collaborating efficiently and facilitating first-class advice worldwide.
  • Access our services 24 hours a day, regardless of where you are based.

We make a complex world simple

TMF Group is the leading provider of administrative support services for international business expansion – organically or through M&A – and investment funds.

With close-knit teams of some 7,800 in-house experts – on the ground in over 80 locations – we are the only company worldwide to provide the combination of fiduciary, company secretarial, accounting and tax and HR and payroll services essential to the success of businesses investing, operating and expanding across multiple jurisdictions.

We know how to unlock access to some of the world’s most attractive markets – no matter how complex – swiftly, safely and efficiently.

That’s why over 60% of the Fortune Global 500 and FTSE 100 and almost half of the top 300 private equity firms use us.

Contact us for further information on TMF Group’s Managed Investment Trust services.

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