Basic structure

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The basic structure consists of three parts.

Part A of the 2010 standard distribution statement explains where amounts are shown on the Tax return for individuals (supplementary section) 2010.

Part B explains the components of a distribution which investors may need to know to work out their net capital gain or capital loss and specifically provides the CGT concession amount. It also includes tax-deferred amounts required to adjust the cost base and reduced cost base of their units.

For investors with straightforward circumstances the information in parts A and B focusing on specific entries at items 13, 18 and 20 should be sufficient to complete their tax return.

Part C allows a reconciliation of the net cash amount distributed to the unit holder and provides information relevant to adjustments to the cost base and reduced cost base. It includes all non-assessable amounts: CGT concession, tax-exempted, tax-free and tax-deferred amounts.