Standard distribution statement

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

End of attention

2011 tax return information for the year ended 30 June 2011

Part A: Summary of 2011 tax return (supplementary section) items

The labels at items on the tax return are the white letters inside coloured boxes on the Tax return for individuals (supplementary section) 2011.

*If your total foreign income tax offset from all sources for the year is $1,000 or less, then you can claim this amount in full. Otherwise, you will need to refer to the publication Guide to foreign income tax offset rules (NAT 72923) to work out your entitlement.

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

Part C: Components of distribution

* For non-residents: While this statement does not address all the needs of a non-resident investor, the capital gains amount on which you are liable for Australian tax is that relating to taxable Australian property (TAP). [xx.xx]#% of the [Discount capital gain/Capital gains - other method]# amount is the TAP amount. Generally, for a managed investment fund the TAP amount will be the same as the taxable Australian real property (TARP) amount. Additionally, a non-resident will not be liable for Australian income tax on capital gains from TAP if managed investment trust withholding tax is payable on the capital gains.

** The tax offset is available to non-residents only in circumstances where the foreign income distributed to the non-resident is included in their assessable income in Australia.

# The fund manager must determine the bracketed items - % and the type of capital gain. The brackets, this note and the # do not form part of the statement.