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In media release No 2012/085, issued 16 August 2012, the Assistant Treasurer and Minister Assisting for Deregulation, David Bradbury, announced the release for public consultation of exposure draft legislation and explanatory memorandum for "Clean Building Managed Investment Trusts".

From 1 July 2012, managed investment trusts that only hold newly constructed energy efficient commercial buildings will be eligible for a 10% withholding tax rate.

The concession will be available in relation to office buildings that have obtained a 5-Star Green Star rating or a predicted 5.5 star National Australian Built Environment Rating System rating, and retail centres and hotel accommodation that meet equivalent standards.

The closing date for submissions is Thursday 13 September 2012.


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