Part A of the 2008 standard distribution statement explains items 13, 18 and 20 in the Tax return for individuals (supplementary section) 2008, which may need to 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 needed by a unit holder to determine their foreign tax credit entitlement in accordance with the ITAA 1936.
Part C explains the components of a distribution which investors may need to know to work out their net capital gain or loss.
Part D allows a reconciliation of the net cash amount distributed to the unit holder and provides information relevant to cost base adjustments and foreign loss quarantining.