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AMMA statement or SDS example

A complete example of the AMMA statement or SDS Parts A, B and C for an individual member.

Published 18 June 2025

Tax return information for the year ended 30 June 2025

The numerical amounts that show within the tables throughout Parts B and C are only intended to be a hypothetical example.

The information that shows on this statement is also reported to us:

Part A – Your details

Table :Part A – Your details example

Item

Your details

Your 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 2025

[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 tax return (supplementary section)

If you use a tax agent to prepare your tax return, advise them to rely on the information in this statement rather than information that may be displayed in the Online Services for Agents.

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 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).

If numerical amounts in the tables below are blank, they are nil amounts.

Table 1: Part B – Partnerships and trusts – Primary production example

Question

Amount

Label on tax return

Share of net income from trusts

$

Question 13 – label L Share of net income from trusts

Other deductions relating to amounts shown at share of net income from trusts

$

Question 13 – label X Other deductions relating to amounts shown at N and L
Table 2: Part B – Partnership and trusts – Non-primary production example

Question

Amount

Label on tax return

Share of net income from trusts, less capital gains, foreign income and franked distributions

$105

Question 13 – label U Share of net income from trusts less capital gains, foreign income and franked distributions

Franked distributions from trusts

$100

Question 13 – label C Franked distributions from trusts

Other deductions relating to non-primary production income

$4

Question 13 – label Y Other deductions relating to amounts shown at O, U and C
Table 3: Part B – Share of credits from income and tax offsets example

Question

Amount

Label on tax return

Share of credit for tax withheld where Australian business number not quoted

$

Question 13 – label P Share of credits for tax withheld where Australian business number not quoted

Share of franking credit from franked dividends

$30

Question 13 – label Q Share of franking credit from franked dividends

Share of credit for tax file number amounts withheld from interest, dividends and unit trust distributions

$

Question 13 – label R Share of credit for tax file number amounts withheld from interest, dividends and unit trust distributions

Share of credit for tax paid by trustee

$

Question 13 – label S Share of credit for tax paid by trustee

Share of credit for foreign resident withholding amounts (excluding capital gains)

$25

Question 13 – label A Share of credit for foreign resident withholding amounts (excluding capital gains)

Share of National rental affordability scheme tax offset

$

Question 13 – label B Share of National rental affordability scheme tax offset

Early stage venture capital limited partnership:
current year tax offset

$

Question T7 – label K Current year tax offset

Early stage investor: current year tax offset

$

Question T8 – label L Current year tax offset

Other refundable tax offsets: Exploration credits

$

Question T9 – label P
(code E)
Table 4: Part B – Capital gains example

Question

Amount

Label on tax return

Net capital gain (see Note 1a)

$155

Question 18 – label A Net capital gain

Total current year capital gains

$225

Question 18 – label H Total current year capital gains

Credit for foreign resident capital gains withholding amounts

$

Question 18 – label X Credit for foreign resident capital gains withholding amounts
Table 5: Part B – Foreign entities example

Question

Amount

Label on tax return

Controlled foreign company (CFC) income

$

Question 19 – label K CFC income

Transferor trust income

$

Question 19 – label B Transferor trust income
Table 6: Part B – Foreign source income and foreign assets or property example

Question

Amount

Label on tax return

Assessable foreign source income

$282

Question 20 – label E Assessable foreign source income

Net foreign rent

$

Question 20 – label R Net foreign rent

Other net foreign source income

$282

Question 20 – label M Other net foreign source income

Australian franking credits from a New Zealand franking company

$

Question 20 – label F Australian franking credits from a New Zealand franking company

Foreign income tax offset (see Note 1)

$119

Question 20 – label O Foreign income tax offset
Table 7: Part B – Other income example

Question

Amount

Label
on tax return

Category 4 rebates

$

Question 24 – label V Type of income - Category 1

Note 1: The FITO includes any FITO attached to foreign capital gains, as well as all other FITO amounts. The FITO attached to foreign capital gains will be proportionately reduced to the extent that capital losses have been applied to reduce the gross foreign capital gains but will not be reduced for the CGT discount applied to discountable foreign capital gains at the trust level. Table 4 - Part C provides a breakdown of any FITO amounts. In this example, the $119 FITO comprises 3 separate amounts being: a 'foreign tax offset applicable to discountable foreign capital gain' of $14, 'foreign tax offset applicable to other capital gains' $5, and 'foreign tax offset applicable to other income' $100.

To work out your foreign income tax offset (FITO) entitlement, see

Note 1a: Capital gains (both foreign and domestic) are reduced for any capital losses and/or the application of the CGT discount (where available) at the trust level.

Part C – AMMA: Components of an attribution

If numerical amounts in the tables below are blank, they are nil amounts. If the 'label on tax return' is blank in the tables below, you should consider whether a label is required when preparing the AMMA.

Table 1: Part C – Australian income example

Question

Cash distribution
(see Note 2)

Tax paid or franking credit (grossed up)

Attribution

Label on tax return

Interest

$40

$       

$40

–

Dividends

$60

$       

$35

–

Dividends:
unfranked amount declared to be conduit foreign income (CFI)

$60

$       

$60

–

Dividends: unfranked amount not declared to be CFI

$       

$       

$       

–

Dividends:
less listed investment company (LIC) capital gain deduction

$       

$       

−$25

–

Other assessable Australian income
(see Note 3)

$15

$       

$15

–

NCMI – Non-primary production
(see Note 4)

$15

$       

$15

–

Excluded from NCMI – Non-primary production
(see Note 4 )

$       

$       

$       

–

Non-primary production income (A)

$130

$       

$105

Question 13 – label U Share of net income from trusts less capital gains, foreign income and franked distributions

NCMI – Primary production
(see Note 5)

$       

$       

$       

–

Excluded from NCMI – Primary production
(see Note 5)

$       

$       

$       

–

Primary production income (B)

$       

$       

$       

Question 13 – label L Share of net income from trusts

Dividends: franked amount (Franked distributions) (X)

$70

$30

$100

Question 13 – label C Franked distributions from trusts, 13 – label Q Share of franking credit from franked dividends
Table 2: Part C – Capital gains example

Capital gains (see Note 6)

Cash distribution (see Note 2)

Foreign tax paid
(see Note 6a)

Attribution

Label on tax return

Capital gains discount – Taxable Australian property (TAP)

$       

$       

$       

–

Capital gains discount – Non-taxable Australian property

$63

$7

$70

–

Capital gains other – Taxable Australian property

$65

$       

$65

–

Capital gains other – Non-taxable Australian property

$15

$5

$20

–

Net capital gain (see Note 7)

$143

$12

$155

Question 18 – label A Net capital gain

AMIT CGT gross up amount

$       

$7

$70

–

Other capital gains distribution

$63

$       

$       

–

Total current year capital gains (C)

$206

$19

$225

Question 18 – label H Total current year capital gains

Additional capital gain information

 

 

 

 

NCMI capital gains (see Note 7)

$20

$       

$20

–

Excluded from NCMI capital gains
(see Note 7)

$10

$       

$10

–
Table 3: Part C – Foreign income example

Foreign income

Cash distribution (see Note 2)

Foreign tax paid
(see Note 6a) or franking credit

Attribution

Label on tax return

Other net foreign source income

$182

$100

$282

Question 20 – label M Other net foreign source income

Net foreign rent

$       

$       

$       

Question 20 – label R Net foreign rent

Assessable foreign source income

$182

$100

$282

Question 20 – label E Assessable foreign source income, Question 20 – label O Foreign income tax offset

Australian franking credits from a New Zealand franking company

$       

$       

$       

Question 20 – label F Australian franking credits from a New Zealand franking company

CFC income

$       

$       

$       

Question 19 – label K CFC income

Transferor trust income

$       

$       

$       

Question 19 – label B Transferor trust income

Total foreign income (D)

$182

$100

$282

–
Table 4: Part C – Tax offsets example

Tax offsets

Amount

Label on tax return

Foreign tax offset applicable to discountable capital gains (see Note 7a)

$14

 

Foreign tax offset applicable to other capital gains

$5

 

Foreign tax offset applicable to other income

$100

 

Foreign income tax offset (see Note 7b)

$119

Question 20 – label O Foreign income tax offset

Franking credit tax offset

$30

Question 13 – label Q Share of franking credit from franked dividends

Total tax offsets (E)

$149

–
Table 5: Part C – Other non-assessable amounts and cost base details example

Other non-assessable amounts

Cash distribution

Attribution amount

Other amount

Net exempt income

$       

$       

$       

Non-assessable non-exempt amount (F) (see Note 8)

$25

$25

$       

Other non-attributable amounts (see Note 9)

$       

$       

$       

Gross cash distribution (G) (see Note 8)

$613

$       

$613

AMIT cost base net amount – excess (decrease) (see Note 9)

$       

$       

$25

AMIT cost base net amount – shortfall (increase) (see Note 9)

$       

$       

–
Table 6: Part C– Other amounts deducted from trust distributions example

Other amounts deducted
from trust distribution

Cash amount

Label on tax return

TFN amounts withheld

$       

Question 13 – label R Share of credit for tax file number amounts withheld from interest, dividends and unit trust distributions

Other expenses

−$4

Question 13 – label Y Other deductions relating to amounts shown at O, U and C

Non-resident withholding tax

−$25

Question 13 – label A Share of credit for foreign resident withholding amounts (excluding capital gains)

Credit for foreign resident capital gains withholding amounts

$       

Question 18 – label X Credit for foreign resident capital gains withholding amounts

Other income Category 4: Rebates

$       

Question 24 – label V Type of income - Category 4

Net cash distribution

$584

–
Table 7: Part C – Reporting for the purposes of non-resident withholding tax and income tax example. Fields that may be included in tables 1 to 6 are also shown.

Non-resident reporting

Attribution amount

Tax paid

Label on tax return

Table 1 – Interest exempt from withholding

$       

$       

–

Table 6 – Non-resident withholding amount (see Note 10)

$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 (see Note 11)

$95

$21

–

Deemed payment – Dividend

$0

$       

–

Deemed payment – Interest

$10

$1

–

Deemed payment – Royalties

$       

$       

–

Deemed payment – Fund payment

$       

$       

–

Note 2: The Cash distribution column in tables 1, 2 and 3 is shown because some investors have requested it. At table 5 trustees can either:

  • disclose the cash distribution of each individual component
  • choose to only disclose the total gross cash distribution.

Note 3: This may include management fees, rent and royalties. If royalties are present, you need to show them separately for the benefit of flow through entities which may have to distribute to non-residents. You can do this by having a line for 'royalties' and a line for 'other'.

Note 4: Amounts you show here, you must also show at question 13 – label U Non-primary production income.

Note 5: Amounts you show here, you must also show at question 13 – label L Primary production.

Note 6: Capital gains (both foreign and domestic) are reported as the net amount, reduced for any capital losses and/or CGT discount applied at the trust level. Where applicable, a further breakdown of TAP capital gain amounts by fund payment withholding category to support information for non-resident withholding purposes, and / or for tax return purposes may be provided.

Note 6a: 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 7: The net capital gain amounts at question 18 – label A include the components of 'NCMI capital gains' and 'Excluded from NCMI capital gains' (shown for non-resident withholding tax purposes only). The NCMI amounts disclosed are informational only.

Note 7a: The foreign tax offset is adjusted for capital losses applied but is not reduced for the CGT discount applied to those foreign capital gains at the trust level.

Note 7b: Investors need to calculate their FITO under Division 770 of the ITAA 1997. Where a foreign capital gain is reduced for capital losses at the trust level, the FITO reported in the AMMA statement will not be reduced for any CGT discount applied to those foreign capital gains at the trust level. To provide AMITs and their investors with the necessary information the trustee will provide a breakdown of the FITO amount reported in the AMMA statement across the following:

  • foreign tax paid on discount capital gains
  • foreign tax paid on other capital gains
  • other foreign tax payments.

In some cases, the gross up amount applicable to capital gains discount - non-taxable Australian property (and disclosed in Part C - Capital gains example in the "Foreign tax paid") column, may be less than the "Foreign tax offset applicable to discountable capital gains" amount reported in Table 4: Part C - Tax offset example. This may be due to the allocation of deductible expenses against capital gains at the Trust level.

Note 8: (F) 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.

Note 9: Other non-attributable amounts are cash distributions and other entitlements from an AMIT or attribution CCIV sub-fund trust 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 or attribution CCIV sub-fund trust, they are reflected in the calculation of the AMIT or attribution CCIV sub-fund trust cost base net amount – excess (decrease) or shortfall (increase) shown in Table 5: Part C – Other non-assessable amounts and cost base details example. It doesn't include Other capital gains distributions which are shown in Table 2: Part C – Capital gains example.

Note 10: These are amounts related to payments of dividends, interest and royalties (DIR). If an amount shown here is resulting from income that is attributable to NCMI, a MIT withholding tax rate of 30% will apply.

Note 11: These are fund payment amounts. DIR amounts are excluded and are not shown here. Amounts withheld from NCMI or Excluded from NCMI are not shown here.

Part C – SDS: Components of a distribution

If numerical amounts in the tables below are blank, they are nil amounts. If the 'label on tax return' is blank in the tables below, you should consider whether a label is required when preparing the SDS.

Table 1: Part C – Australian income example

Australian income

Cash distribution

Tax paid or franking credit

Taxable amount

Label on tax return

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

–

NCMI – Non-primary production (see Note 12)

$15

$       

$15

–

Excluded from NCMI – Non-primary production (see Note 12)

$       

$       

$       

–

Less other allowable trust deductions

$       

$       

$       

–

Non-primary production income (A)

$130

$       

$105

Question 13 – label U Share of net income from trusts less capital gains, foreign income and franked distributions

NCMI – Primary production (see Note 13)

$       

$       

$       

–

Excluded from NCMI – Primary Production (see Note 13)

$       

$       

$       

–

Primary production Income (B)

$       

$       

$       

Question 13 – label L Share of net income from trusts

Dividends – Franked amount (Franked distributions) (X)

$70

$30

$100

Question 13 – label C Franked distributions from trusts, Question 13 – label Q Share of franking credit from franked dividends
Table 2: Part C – Capital gains example

Capital gains (see Note 14)

Cash distribution

Foreign tax paid
(see Note 14a)

Taxable amount

Label on tax return

Capital gains discount – Taxable Australian property (TAP)

$       

$       

$       

–

Capital gains discount – Non-taxable Australian property

$63

$7

$70

–

Capital gains other – Taxable Australian property

$65

$       

$65

–

Capital gains other – Non-taxable Australian property

$15

$5

$20

–

Net capital gain (see Note 15)

$143

$12

$155

Question 18 – label A Net capital gain

CGT concession amount
(see Note 16)

$63

$7

$

–

Total 2024–25 capital gains (C)

$206

$19

$225

Question 18 – label H Total current year capital gains

Additional capital gains information (see Note 15)

 

 

 

 

NCMI capital gains
(see Note 15)

$20

$       

$20

–

Excluded from NCMI capital gains
(see Note 15)

$10

$       

$10

–
Table 3: Part C – Foreign income example

Foreign income

Cash distribution

Foreign tax paid (See Note 14a)

Taxable amount

Label on tax return

Other net foreign source income

$182

$100

$282

Question 20 – label M Other net foreign source income

Net foreign rent

$       

$       

$       

Question 20 – label R Net foreign rent

Assessable foreign source income

$182

$100

$282

Question 20 – label E Assessable foreign source income, Question 20 – label O Foreign income tax offset

Australian franking credits from a New Zealand franking company

$       

$       

$       

Question 20 – label F Australian franking credits from a New Zealand franking company

CFC income

$       

$       

$       

Question 19 – label K CFC income

Transferor trust income

$       

$       

$       

Question 19 – label B Transferor trust income

Total foreign income (D)

$182

$100

$282

–
Table 4: Part C – Tax offsets example

Tax offsets

Amount

Label on tax return

Foreign tax offset applicable to discountable capital gains (see Note 16b)

$14

 

Foreign tax offset applicable to other capital gains

$5

 

Foreign tax offset applicable to other income

$100

 

Foreign income tax offset (see Note 16c)

$119

Question 20 – label O Foreign income tax offset

Franking credit tax offset

$30

Question 13 – label Q Share of franking credit from franked dividends

Total tax offsets (E)

$149

–
Table 5: Part C – Other non-assessable amounts example

Other non-assessable amounts

Cash distribution

Amount

Label on tax return

Net exempt income

$       

$       

–

Non-assessable non-exempt amount

$25

$25

–

Tax free amounts

$       

$       

–

Tax deferred amounts

$       

$       

–

Gross cash distribution

$613

–

–
Table 6: Part C – Other amounts deducted from trust distributions example

Other amounts deducted
from trust distribution

Cash distribution

Label on tax return

TFN amounts withheld

$       

Question 13 – label R Share of credit for tax file number amounts withheld from interest, dividends and unity trust distributions

Other expenses

−$4

Question 13 – label Y Other deductions relating to amounts shown at O, U and C

Non-resident withholding tax

-$25

Question 13 – label A Share of credit for foreign resident withholding amounts (excluding capital gains)

Credit for foreign resident capital gains withholding amounts

$       

Question 18 – label X Credit for foreign resident capital gains withholding amounts

Other income Category 4: Rebates

$       

Question 24 – label V Type of income - Category 4

Net cash distribution

$584

–
Table 7: Part C – Reporting for the purposes of non-resident withholding tax and income tax example. Fields that may be included in tables 1 to 6 are also shown

Non-resident reporting

Cash distribution

Tax paid

Taxable amount

Label on tax return

Table 1 – Interest exempt from withholding

$       

$       

$       

–

Table 6 – Non-resident withholding amount
(see Note 17)

$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 (see Note 18 )

$95

$21

$       

–

Note 12: Amounts you show here, you must also show at question 13 – label U Non-primary production income.

Note 13: Amounts you show here, you must also show at question 13 – label L Primary production.

Note 14: Capital gains (both foreign and domestic) are reported as the net amount, reduced for any capital losses and/or CGT discount applied at the trust level. Where applicable, a further breakdown of TAP capital gain amounts by fund payment withholding category to support information for non-resident withholding purposes, and / or for tax return purposes may be provided.

Note 14a: 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 15: The net capital gain amounts at question 18 – label A include the components of 'NCMI capital gains' and 'Excluded from NCMI capital gains' (shown for non-resident withholding tax purposes only). The NCMI amounts disclosed are informational only.

Note 16: 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.

For the purposes of this example, the assumption has been made that the responsible entity or trustee has determined to distribute the CGT concession amount to be equal to the sum of the discounted CGT amounts.

Note 16b: The foreign tax offset is adjusted for capital losses applied but is not reduced for the CGT discount applied to those foreign capital gains at the trust level.

Note 16c: Investors need to calculate their FITO under Division 770 of the ITAA 1997. Where a foreign capital gain is reduced for capital losses at the trust level, the FITO reported in the SDS will not be reduced for any CGT discount applied to those foreign capital gains at the trust level. To provide MITs and their investors with the necessary information the trustee will provide a breakdown of the FITO amount reported in the SDS across the following:

  • foreign tax paid on discount capital gains
  • foreign tax paid on other capital gains
  • other foreign tax payments.

In some cases, the gross up amount applicable to capital gains discount - non-taxable Australian property (and disclosed in Part C - Capital gains example in the "Foreign tax paid" column), may be less than the "Foreign tax offset applicable to discountable capital gains" amount reported in Table 4: Part C - Tax offset example. This may be due to the allocation of deductible expenses against capital gains at the trust level.

Note 17: These are amounts related to payments of dividends, interest and royalties (DIR). If an amount shown here is resulting from income that is attributable to NCMI, a MIT withholding tax at a rate of 30% will apply.

Note 18: These are fund payment amounts. DIR amounts are excluded and are not shown here. Amounts withheld from NCMI or Excluded from NCMI are not shown here.

Continue to: Guidance notes

Return to: Basis of an AMMA statement or SDS

 


QC104748