The Australian Taxation Office (ATO) has issued Taxpayer Alert (TA) 2025/1, which addresses concerns with arrangements involving restructures to access the managed investment trust (MIT) withholding regime. Subject to certain conditions, the MIT withholding regime provides for a final withholding tax of 15%. --- Description 1. We are currently reviewing arrangements that inappropriately seek to take advantage of the managed investment trust (MIT) withholding regime through the restructure of inward investment structures. What are our concerns? 2. The MIT withholding regime was implemented to provide concessional taxation to Australian collective investment vehicles that predominantly undertake passive investment. 3. We are...