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Standard distribution statement

Last updated 21 May 2008

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

-

-

QC97611