Part A of the 2005 standard distribution statement is designed to directly highlight the 2005 tax return (supplementary section) Items 12, 17 and 19 that must be completed by an investor in a managed fund. For investors with straightforward circumstances, the information in Part A should be sufficient to complete their tax return.
Part B contains the specific information required by a unitholder to determine their foreign tax credit entitlement in accordance with the ITAA 1936.
Part C provides details of the components of the distribution made that investors require in certain circumstances - such as for applying capital losses, the capital gains tax (CGT) schedule, foreign loss quarantining and cost base adjustment information - and to allow a reconciliation of the net cash amount distributed to the unitholder.