Standard distribution statement

2009 tax return information for the year ended 30 June 2009

Part A: Summary of 2009 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) 2009.

Tax return (supplementary section)	Amount	Tax return label
Non-primary production income	165	13U
Other deductions relating to distributions	4	13Y
Franking credits	30.00	13Q
Credit for tax file number (TFN) amounts withheld	10.00	13R
Total current year capital gains	225	18H
Net capital gain	155	18A
Assessable foreign source income	220	20E
Other net foreign source income	220	20M
Foreign income tax offsets (see Note)	38	20O

Note: If your total foreign income tax offsets from all sources for the year do not exceed $1,000 then you can claim this amount in full. Otherwise, you will need to refer to the publication Guide to foreign income tax offset rules (NAT 72923) to work out your entitlement.

Part B: Capital gains tax information - additional information for item 18

Grossed up amounts

Capital gains - discounted method	140
Capital gains - other method	85
Total current year capital gains	225
Capital gains tax (CGT) concession amount	70
Tax-deferred amounts	30

Part C: Components of distribution

Table 1: Australian income

Australian income	Cash distribution	Tax paid or tax offsets	Taxable amount
Dividends: franked amount	$70	$30	$100
Dividends: unfranked amount	$60	-	$60
Interest	$20	-	$20
Other income	$15	-	$15
Less other allowable trust deductions	-$30	-	-$30
Non-primary production income (A)	$135	$30	$165

Table 2: Capital gains

Capital gains	Cash distribution	Tax paid or tax offset	Taxable amount
Discounted capital gain	$65	$5	$70
Capital gains tax (CGT) concession amount	$70	-	$0
Capital gains - other method	$83	$2	$85
Distributed capital gains (B)	$218	$7	(Total 225)
Net capital gains	-	-	$155

Table 4: Other non-assessable amounts

Other non-assessable amounts	Cash distribution	Tax paid or tax offsets	Taxable amount
Tax-exempted amounts	$25	-	-
Tax-free amounts	$15	-	-
Tax-deferred amounts	$30	-	-
Gross cash distribution	$612	-	-

Table 5: Other deductions from distribution

Other deductions from distribution	Cash distribution	Tax paid or tax offsets	Taxable amount
TFN amounts withheld	-$10	-	-
Other expenses	-$4	-	-
Net cash distribution	$598	-	-

For non-residents: While this statement does not address all the needs of a non-resident investor, if you are a non-resident then you are advised that the capital gains amount on which you are liable to Australian tax is that relating to taxable Australian real property - the TARP amount. [xx.xx]#% of the [Discount capital gain/Capital gains - other method]# amount is the TARP amount.

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

The bracketed items - % and the type of capital gain - are to be determined by the fund manager with the brackets, this note and the # not forming part of the statement.