In the AMMA statement or SDS for 2025, we:
- Updated wording throughout to fully align the AMMA statement and SDS guide with the Full Federal Court's decision in Burton v Commissioner of Taxation [2019] FCAFC 141 (Burton) and in line with the Burton Enduring Solution, as co-developed with Industry, including
- Updated guidance on how foreign capital gains and any foreign income tax offsets attached to foreign capital gains are reported to members in the AMMA statement and to unitholders in the SDS.
- Updated wording in 'Notes' throughout.
- Interim solutions provided for 2023 and 2024 will no longer be available for 2025 and future years. System updates to implement the standardised reporting should be implemented and fully functional from 2025. (See, Guidance note 5).
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