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https://www.ato.gov.au/General/Trusts/In-detail/Managed-investment-trusts/Managed-investment-trusts---overview/
Managed investment trusts – overview. A managed investment trust (MIT) is a type of trust in which members of the public collectively invest in passive income activities, such as shares, property or fixed interest assets. A trust qualifies as a MIT if it meets certain requirements for the …
https://www.ato.gov.au/general/trusts/in-detail/managed-investment-trusts/managed-investment-trusts---overview/?anchor=widelyheldrequirement
A registered MIS that is a retail trust is widely held if any of the following are made: is listed on an approved securities exchange in Australia. has at least 50 members. has one or more specified widely held entities that together hold more than 25% of the participation interests in the trust and no other type of single entity holds more ...
https://www.oneinvestment.com.au/managed-investment-trusts-further-information/
(d) the trust is a managed investment scheme; (e) the trust meets the ‘widely held’ test at the time of the first fund payment. In terms of whether a trust is carrying on a trading business, this requirement effectively excludes trading trusts from the managed investment trust category.Estimated Reading Time: 5 mins
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