2010 standard distribution statement: guidance notes for fund managers




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

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The 2010 standard distribution statement is the format recommended by the ATO and the Investment and Financial Services Association (IFSA) for disclosure by managed funds of tax information to resident individuals for completion of the 2010 tax returns, relevant schedules and other requirements.

The 2010 standard distribution statement that appears below shows amounts as examples to which we will refer to in the guidance notes that follow it.



annual investment income report


capital gains tax


Investment and Financial Services Association

ITAA 1936

Income Tax Assessment Act 1936

ITAA 1997

Income Tax Assessment Act 1997


tax file number


These notes are designed to help those preparing fund manager distribution statements understand the basis on which the 2010 standard distribution statement format has been determined, and the rationale behind the various items disclosed on the statement.

Last modified: 04 Jun 2010QC 22879