AMMA statement or SDS

2018 tax return information for the year ended 30 June 2018

The information shown on this statement is also reported to the ATO.

Part A: Your details

Name	[Name]
You are recorded as being a	[Individual / Company / Partnership / Superannuation fund / Trustee / Custodian / Nominee]
Australian Tax file number (TFN)	[Provided / Not Provided]
Country of residence at 30 June 2018	[Country]
Tax identification number (TIN) for country of residence	[Provided / Not Provided]

If any of the above is incorrect, update your details with your trustee.

Part B: Summary of 2018 tax return (supplementary section) items

The labels at items on the tax return are the white letters inside coloured boxes on the Tax return for individuals (supplementary section) 2018. If you use a tax agent to prepare your income tax return, advise them to rely on the information in this statement rather than information that may be displayed in the tax agent's pre-filling service. If you use myTax to prepare your income tax return, check the pre-filled amounts against this statement and correct them if necessary. Depending on your particular circumstances, you may also need to use the data in part C (for example, if you are required to perform additional calculations or if you are a non-resident individual).

Part B – Table 1 – Partnerships and trusts – Primary production
Item	Amount	Tax return label
Share of net income from trusts		13L
Other deductions relating to amounts shown at share of net income from trusts		13X

Part B – Table 2 – Partnership and trusts – Non-primary production
Item	Amount	Tax return label
Share of net income from trusts, less net capital gains, foreign income and franked distributions	90	13U
Franked distributions from trusts	100	13C
Other deductions relating to non-primary production income	4	13Y

Part B – Table 3 – Share of credits from income and tax offsets
Item	Amount	Tax return label
Share of credit for tax withheld where Australian business number not quoted		13P
Share of franking credit from franked dividends	30.00	13Q
Share of credit for tax file number amounts withheld from interest, dividends and unit trust distributions		13R
Share of credit for tax paid by trustee		13S
Share of credit for foreign resident withholding amounts (excluding capital gains)		13A
Share of National rental affordability scheme tax offset		13B
Early stage venture capital limited partnership		T8K
Early stage investor		T9L
Other refundable tax offsets: Exploration credits		T11 (code E)

Part B – Table 4 – Capital gains
Item	Amount	Tax return label
Net capital gain	155	18A
Total current year capital gains	225	18H
Credit for foreign resident capital gains withholding amounts		18X

Part B – Table 5 – Foreign entities
Item	Amount	Tax return label
CFC income		19K
Transferor trust income		19B

Part B – Table 6 – Foreign source income and foreign assets or property
Item	Amount	Tax return label
Assessable foreign source income	220	20E
Net foreign rent		20R
Other net foreign source income	220	20M
Australian franking credits from a New Zealand franking company		20F
Foreign income tax offset *	38.00	20O

Part B – Table 7 – Other income
Item	Amount	Tax return label
Category 3 rebates		24V

* To work out your foreign income tax offset (FITO) entitlement, see 20 Foreign source income and foreign assets or property or the Guide to foreign income tax offset rules 2018.

Part C AMMA: Components of an attribution

Part C – Table 1 – Australian income
Item	Cash distribution*	Tax paid or Franking credit (grossed up)	Attribution	Tax return label
Interest	30		40
Dividends	60		35
Dividends: unfranked amount declared to be CFI	60		60
Dividends: unfranked amount not declared to be CFI
Dividends: less LIC capital gain deduction			−25
Other assessable Australian income see note	15		15
Non-primary production income (A)	105		90	13U
Dividends: Franked amount (Franked distributions) (X)	70	30.00	100	13C/13Q

Note: This may include management fees, rent and royalties. If royalties are present then they need to be shown separately for the benefit of flow through entities who may have to distribute to non-residents. This could be done by having a line for 'royalties' and a line for 'other'.

Part C – Table 2 – Capital gains
Capital gains	Cash distribution*	Attribution	Tax return label
Capital gains discount: Taxable Australian property	70	70
Capital gains discount - Non-Taxable Australian property
Capital gains other - Taxable Australian property	85	85
Capital gains other - Non-Taxable Australian property
Net capital gain	155	155	18A
AMIT CGT gross up amount		70
Other capital gains distribution	70
Total current year capital gains (B)	225	225	18H

Part C – Table 3 – Foreign income
Foreign income	Cash distribution*	Foreign tax paid** or Franking credit	Attribution	Tax return label
Other net foreign source income	182	38.00	220	20M/20O
Net foreign rent				20R
Assessable foreign source income	182	38.00	220	20E
Australian franking credits from a New Zealand franking company				20F
CFC income				19K
Transferor trust income				19B
Total foreign income (C)	182	38.00	220

Part C – Table 4 – Tax offsets
Tax offsets	Amount	Tax return label
Franking credit tax offset	30.00	13Q
Foreign income tax offset	38.00	20O
Total tax offsets (D)	68.00

Part C – Table 5 – Other non-assessable amounts and cost base details
Other non-assessable amounts	Cash distribution	Attribution/Amount	Other amount
Net exempt income
Non-assessable non-exempt amount (E) #	25	25
Other non-attributable amounts ***
Gross cash distribution (G)#	607		607
AMIT cost base net amount – excess (decrease) ***			15
AMIT cost base net amount – shortfall (increase) ***			–

Part C – Table 6 – Other amounts deducted from trust distributions
Other amounts deducted from trust distribution	Cash amount	Tax return label
TFN amounts withheld		13R
Other expenses	-4	13Y
Credit for foreign resident capital gains withholding amounts		18X
Other income Category 3: Rebates		24V
Net cash distribution	603

Part C – Table 7 – Non-resident reporting. Fields that may be included in tables 1 to 6 are also shown.
Non-resident reporting	Attribution/Amount	Tax paid
Table 1 – Interest exempt from withholding
Table 6 – Non-resident withholding amount	100	4.00
Table 6 – Non-resident member ss 276-105(2)(a) or (b) assessable amount
Table 6 – Non-resident member ss 276-105(2)(c) assessable amount
Table 6 – Managed investment trust fund payments	240	36.00
Deemed payment – Dividend	0
Deemed payment – Interest	10	1.00
Deemed payment – Royalties
Deemed payment – Fund payment

* The Cash distribution column in tables 1, 2, and 3 is shown because some investors have requested it. Trustees can either disclose the cash distribution of each individual component or choose to only disclose the total gross cash distribution at table 5.

** The tax offset is available to non-residents only in circumstances where the foreign income distributed to the non-resident is included in their assessable income in Australia.

*** Other non-attributable amounts are cash distributions and other entitlements from an AMIT that exceed the attribution amount, to the extent they are not already shown in other tables. These broadly correspond to amounts that, for a non-AMIT, are categorised, for example, as tax free and tax deferred amounts (including returns of capital), and are reflected in the calculation of the AMIT cost base net amount - excess (decrease) or shortfall (increase) shown in table 5. It does not include Other capital gains distributions which are shown at table 2.

# (E) and (G) are used in the calculation of the AMIT cost base net amount - excess (decrease) or shortfall (increase) amount. See guidance note 16 for more information.

Part C SDS: Components of a distribution

Part C – Table 1: Australian income
Australian income	Cash distribution	Tax paid or franking credit	Taxable amount	Tax return label
Interest	40		40
Dividends	60		35
Dividends: unfranked amount declared to be CFI	60		60
Dividends: unfranked amount not declared to be CFI
Dividends: less LIC capital gain deduction			−25
Other assessable Australian income: – royalties	15		15
Less other allowable trust deductions
Non-primary production income (A)	115		90	13U
Dividends: Franked amount (Franked distributions) (X)	70	30.00	100	13C/13Q

Part C – Table 2 – Capital gains
Capital gains	Cash distribution	Taxable amount	Tax return label
Capital gains discount – Taxable Australian property	70	70
Capital gains discount – Non-taxable Australian property
Capital gains other – Taxable Australian property	85	85
Capital gains other – Non-taxable Australian property
Net capital gain	155	155	18A
CGT concession amount	70	0
Total current year capital gains (B)	225	225	18H

Part C – Table 3 – Foreign income
Foreign income	Cash distribution	Foreign tax paid*	Taxable amount	Tax return label
Other net foreign source income	182	38.00	220	20M/20O
Net foreign rent				20R
Assessable foreign source income	182	38.00	220	20E
Australian franking credits from a New Zealand franking company				20F
CFC income				19K
Transferor trust income				19B
Total foreign income (C)	182	38.00	220

Part C – Table 4 – Tax offsets
Tax offsets	Amount	Tax return label
Franking credit tax offset	30.00	13Q
Foreign income tax offset	38.00	20O
Total tax offsets (D)	68.00

Part C – Table 5 – Other non-assessable amounts
Other non-assessable amounts	Cash distribution	Amount	Tax return label
Net exempt income
Non-assessable non-exempt amount	25
Tax free amounts
Tax deferred amounts	15
Gross cash distribution	632

Part C – Table 6 – Other amounts deducted from trust distributions
Other amounts deducted from trust distribution	Cash distribution	Tax return label
TFN amounts withheld		13R
Other expenses	-4	13Y
Credit for foreign resident capital gains withholding amounts		18X
Other income Category 3: Rebates		24V
Net cash distribution	628

Part C – Table 7 – Non-resident reporting. Fields that may be included in tables 1 to 6 are also shown
Non-resident reporting	Cash distribution	Tax paid
Table 1 – Interest exempt from withholding
Table 6 – Non-resident withholding amount	100	4.00
Table 6 – Non-resident beneficiary ss 98(3) assessable amounts
Table 6 – Non-resident beneficiary ss 98(4) assessable amounts
Table 6 – Managed investment trust fund payments	240	36.00

* The tax offset is available to non-residents only in circumstances where the foreign income distributed to the non-resident is included in their assessable income in Australia.

AMMA statement or SDS

2018 tax return information for the year ended 30 June 2018

Part A: Your details

Part B: Summary of 2018 tax return (supplementary section) items

Part C AMMA: Components of an attribution

Part C SDS: Components of a distribution

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