AMMA statement or SDS

2019 tax return information for the year ended 30 June 2019

The information shown on this statement is also reported to the ATO.

Part A: Your details

Name	[Name]
You are recorded as being a	[Individual / Company / Partnership / Superannuation fund / Trustee / Custodian / Nominee]
Australian Tax file number (TFN)	[Provided / Not Provided]
Country of residence at 30 June 2019	[Country]
Tax identification number (TIN) for country of residence	[Provided / Not Provided]

If any of the above is incorrect, update your details with your trustee.

Part B: Summary of 2019 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) 2019. If you use a tax agent to prepare your income tax return, advise them to rely on the information in this statement rather than information that may be displayed in the tax agent's pre-filling service. If you use myTax to prepare your income tax return, check the pre-filled amounts against this statement and correct them if necessary. Depending on your particular circumstances, you may also need to use the data in part C (for example, if you are required to perform additional calculations or if you are a non-resident individual).

Part B – Table 1 – Partnerships and trusts – Primary production
Item	Amount	Tax return label
Share of net income from trusts	$	13L
Other deductions relating to amounts shown at share of net income from trusts	$	13X

Part B – Table 2 – Partnership and trusts – Non-primary production
Item	Amount	Tax return label
Share of net income from trusts, less net capital gains, foreign income and franked distributions	$90	13U
Franked distributions from trusts	$100	13C
Other deductions relating to non-primary production income	$4	13Y

Part B – Table 3 – Share of credits from income and tax offsets
Item	Amount	Tax return label
Share of credit for tax withheld where Australian business number not quoted	$	13P
Share of franking credit from franked dividends	$30	13Q
Share of credit for tax file number amounts withheld from interest, dividends and unit trust distributions	$	13R
Share of credit for tax paid by trustee	$	13S
Share of credit for foreign resident withholding amounts (excluding capital gains)	$	13A
Share of National rental affordability scheme tax offset	$	13B
Early stage venture capital limited partnership: current year tax offset	$	T8K
Early stage investor: current year tax offset	$	T9L
Other refundable tax offsets: Exploration credits	$	T11 (code E)

Part B – Table 4 – Capital gains
Item	Amount	Tax return label
Net capital gain	$155	18A
Total current year capital gains	$225	18H
Credit for foreign resident capital gains withholding amounts	$	18X

Part B – Table 5 – Foreign entities
Item	Amount	Tax return label
CFC income	$	19K
Transferor trust income	$	19B

Part B – Table 6 – Foreign source income and foreign assets or property
Item	Amount	Tax return label
Assessable foreign source income	$220	20E
Net foreign rent	$	20R
Other net foreign source income	$220	20M
Australian franking credits from a New Zealand franking company	$	20F
Foreign income tax offset (see Note 1)	$38	20O

Part B – Table 7 – Other income
Item	Amount	Tax return label
Category 4 rebates	$	24V

Note 1: To work out your foreign income tax offset (FITO) entitlement, see 20 Foreign source income and foreign assets or property or the Guide to foreign income tax offset rules 2019.

Part C AMMA: Components of an attribution

Part C – Table 1 – Australian income
Item	Cash distribution (see Note 2)	Tax paid or Franking credit (grossed up)	Attribution	Tax return label
Interest	$30	$	$40	-
Dividends	$60	$	$35	-
Dividends: unfranked amount declared to be CFI	$60	$	$60	-
Dividends: unfranked amount not declared to be CFI	$	$	$	-
Dividends: less LIC capital gain deduction	$	$	−$25	-
Other assessable Australian income (see Note 2)	$15	$	$15	-
Non-primary production income (A)	$105	$	$90	13U
Dividends: Franked amount (Franked distributions) (X)	$70	$30	$100	13C/13Q

Note 2: This may include management fees, rent and royalties. If royalties are present then they need to be shown separately for the benefit of flow through entities who may have to distribute to non-residents. This could be done by having a line for 'royalties' and a line for 'other'.

Part C – Table 2 – Capital gains
Capital gains	Cash distribution (see Note 3)	Foreign tax paid (see Note 4)	Attribution	Tax return label
Capital gains discount: Taxable Australian property	$70	$	$70	-
Capital gains discount - Non-Taxable Australian property	$	$	$	-
Capital gains other - Taxable Australian property	$85	$	$85	-
Capital gains other - Non-Taxable Australian property	$	$	$	-
Net capital gain	$155	$	$155	18A
AMIT CGT gross up amount	$	$	$70	-
Other capital gains distribution	$70	$	$	-
Total current year capital gains (B)	$225	$	$225	18H

Part C – Table 3 – Foreign income
Foreign income	Cash distribution (see Note 3)	Foreign tax paid (see Note 4) or Franking credit	Attribution	Tax return label
Other net foreign source income	$182	$38	$220	20M/20O
Net foreign rent	$	$	$	20R
Assessable foreign source income	$182	$38	$220	20E
Australian franking credits from a New Zealand franking company	$	$	$	20F
CFC income	$	$	$	19K
Transferor trust income	$	$	$	19B
Total foreign income (C)	$182	$38	$220

Part C – Table 4 – Tax offsets
Tax offsets	Amount	Tax return label
Franking credit tax offset	$30	13Q
Foreign income tax offset	$38	20O
Total tax offsets (D)	$68	-

Part C – Table 5 – Other non-assessable amounts and cost base details
Other non-assessable amounts	Cash distribution	Attribution/Amount	Other amount
Net exempt income	$	$	$
Non-assessable non-exempt amount (E) (see Note 6)	$25	$25	$
Other non-attributable amounts (see Note 5)	$	$	$
Gross cash distribution (G) (see Note 6)	$607	$	$607
AMIT cost base net amount – excess (decrease) (see Note 5)	$	$	$15
AMIT cost base net amount – shortfall (increase) (see Note 5)	$	$	–

Part C – Table 6 – Other amounts deducted from trust distributions
Other amounts deducted from trust distribution	Cash amount	Tax return label
TFN amounts withheld	$	13R
Other expenses	-$4	13Y
Credit for foreign resident capital gains withholding amounts	$	18X
Other income Category 3: Rebates	$	24V
Net cash distribution	$603	-

Part C – Table 7 – Reporting for the purposes of non-resident withholding tax and income tax. Fields that may be included in tables 1 to 6 are also shown.
Non-resident reporting	Attribution/Amount	Tax paid	Tax return label
Table 1 – Interest exempt from withholding	$	$	-
Table 6 – Non-resident withholding amount	$40	$4	-
Table 6 – Non-resident member para 276-105(2)(a) or (b) assessable amount	$	$	-
Table 6 – Non-resident member para 276-105(2)(c) assessable amount	$	$	-
Table 6 – Managed investment trust fund payments	$240	$36	-
Deemed payment – Dividend	$0	$	-
Deemed payment – Interest	$10	$1	-
Deemed payment – Royalties	$	$	-
Deemed payment – Fund payment	$	$	-

Note 3: The Cash distribution column in tables 1, 2, and 3 is shown because some investors have requested it. Trustees can either disclose the cash distribution of each individual component or choose to only disclose the total gross cash distribution at table 5.

Note 4: 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.

Note 5: Other non-attributable amounts are cash distributions and other entitlements from an AMIT that exceed the attribution amount, to the extent they are not already shown in other tables. For a non-AMIT, these broadly correspond to amounts that are categorised as, for example, tax deferred amounts (including returns of capital) and tax free amounts (other than those amounts that are included in net exempt income). As these amounts comprise cash distributions by the AMIT, they are reflected in the calculation of the AMIT cost base net amount - excess (decrease) or shortfall (increase) shown in table 5. It does not include Other capital gains distributions which are shown at table 2.

Note 6: (E) and (G) are used in the calculation of the AMIT cost base net amount - excess (decrease) or shortfall (increase) amount. See guidance note 16 for more information.

Part C SDS: Components of a distribution

Part C – Table 1: Australian income
Australian income	Cash distribution	Tax paid or franking credit	Taxable amount	Tax return label
Interest	$40	$	$40	-
Dividends	$60	$	$35	-
Dividends: unfranked amount declared to be CFI	$60	$	$60	-
Dividends: unfranked amount not declared to be CFI	$	$	$	-
Dividends: less LIC capital gain deduction	$	$	−$25	-
Other assessable Australian income: – royalties	$15	$	$15	-
Less other allowable trust deductions	$	$	$	-
Non-primary production income (A)	$115	$	90	13U
Dividends: Franked amount (Franked distributions) (X)	$70	$30	$100	13C/13Q

Part C – Table 2 – Capital gains
Capital gains	Cash distribution	Foreign tax paid (see Note 7)	Taxable amount	Tax return label
Capital gains discount – Taxable Australian property	$70	$	$70	-
Capital gains discount – Non-taxable Australian property	$	$	$	-
Capital gains other – Taxable Australian property	$85	$	$85	-
Capital gains other – Non-taxable Australian property	$	$	$	-
Net capital gain	$155	$	$155	18A
CGT concession amount (see Note 8)	$70	$	$0	-
Total current year capital gains (B)	$225	$	$225	18H

Part C – Table 3 – Foreign income
Foreign income	Cash distribution	Foreign tax paid*	Taxable amount	Tax return label
Other net foreign source income	$182	$38	$220	20M/20O
Net foreign rent	$	$	$	20R
Assessable foreign source income	$182	$38	$220	20E
Australian franking credits from a New Zealand franking company	$	$	$	20F
CFC income	$	$	$	19K
Transferor trust income	$	$	$	19B
Total foreign income (C)	$182	$38	$220	-

Part C – Table 4 – Tax offsets
Tax offsets	Amount	Tax return label
Franking credit tax offset	$30	13Q
Foreign income tax offset	$38	20O
Total tax offsets (D)	$68	-

Part C – Table 5 – Other non-assessable amounts
Other non-assessable amounts	Cash distribution	Amount	Tax return label
Net exempt income	$	$	-
Non-assessable non-exempt amount	$25		-
Tax free amounts	$	$	-
Tax deferred amounts	$15		-
Gross cash distribution	$632		-

Part C – Table 6 – Other amounts deducted from trust distributions
Other amounts deducted from trust distribution	Cash distribution	Tax return label
TFN amounts withheld	$	13R
Other expenses	-$4	13Y
Credit for foreign resident capital gains withholding amounts	$	18X
Other income Category 3: Rebates	$	24V
Net cash distribution	$628	-

Part C – Table 7 – Reporting for the purposes of non-resident withholding tax and income tax. Fields that may be included in tables 1 to 6 are also shown
Non-resident reporting	Cash distribution	Tax paid	Taxable amount	Tax return label
Table 1 – Interest exempt from withholding	$	$	$	-
Table 6 – Non-resident withholding amount	$40	$4	$	-
Table 6 – Non-resident beneficiary ss 98(3) assessable amounts	$	$	$	-
Table 6 – Non-resident beneficiary ss 98(4) assessable amounts	$	$	$	-
Table 6 – Managed investment trust fund payments	$240	$36	$	-

Note 7: 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.

Note 8: To provide MITs and their investors with the necessary information to determine the amount of CGT event E4 cost base adjustments, Division 6 trusts may need to separately identify amounts excluded under table item 7 in subsection 104-71(4) of the ITAA 1997.

AMMA statement or SDS

2019 tax return information for the year ended 30 June 2019

Part A: Your details

Part B: Summary of 2019 tax return (supplementary section) items

Part C AMMA: Components of an attribution

Part C SDS: Components of a distribution

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