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  • Standard distribution statement

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    2008 tax return information: Resident individual unit holder for year ended 30 June 2008

    Part A: Summary of 2008 tax return (supplementary section) items

    The tax return item labels are the white letters inside coloured boxes on the Tax return for individuals (supplementary section) 2008.

    Part A: Summary of 2008 tax return (supplementary section) items

    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

    Credit for tax paid by trustee

    0.00

    13S

    Total current year capital gains

    230

    18H

    Net capital gain

    160

    18A

    Assessable foreign source income

    220

    20E

    Other net foreign source income

    220

    20M

    Part B: Foreign tax credit information - additional information for item 20

    Part B: Foreign tax credit information - additional information for item 20

    Foreign income categories

    Amount

    Foreign tax paid

    passive income (see Note)

    235

    37.00

    other income

    14

    6.00

    Note: Includes foreign net capital gains and attaching foreign tax as follows:

    Part B: Foreign tax credit information - additional information for item 20

    Foreign income categories

    Amount

    Foreign tax paid

    • discount capital gains 

    16

    5.00

    • indexed capital gains 

    30

    5.00

    • other capital gains 

    14

    2.00

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

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

    Capital gains - discounted method
    (grossed up amount)

    140

    Capital gains - indexation method

    65

    Capital gains - other method

    25

    Total current year capital gains

    230

    Part D: Components of a distribution

    Part D – 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

    $135

    $30

    $165

    Part D – Table 2: Capital gains

    Capital gains

    Cash distribution

    Tax paid or tax offsets

    Taxable amount

    Discounted capital gain

    $65

    $5

    $70

    Capital gains tax (CGT) concession amount

    $70

    -

    $0

    Capital gains:
    indexation method

    $60

    $5

    $65

    Capital gains:
    other method

    $23

    $2

    $25

    Distributed capital gains

    $218

    $12

    -

    Net capital gains

    -

    -

    $160

    Part D – Table 3: Foreign income

    Foreign income

    Cash distribution

    Tax paid or tax offsets

    Taxable amount

    Interest income

    $90

    $10

    $100

    Modified passive income

    $85

    $15

    $100

    Other assessable foreign income

    $14

    $6

    $20

    Assessable foreign income

    $189

    $31

    $220

    Part D – 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

    -

    -

    Part D – 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

    -

    -

    Last modified: 22 May 2008QC 20598