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2011 standard distribution statement: guidance notes for fund managers

Standard distribution statement for use by managed funds to report tax information to investors.

Last updated 31 May 2011


The 2011 standard distribution statement is the format recommended by the ATO and the Financial Services Council (FSC) for disclosure by managed funds of tax information to resident individuals for completion of the 2011 tax returns, relevant schedules and other requirements.

The 2011 standard distribution statement that appears below shows amounts as examples which we will refer to in the guidance notes that follow it.



annual investment income report


capital gains tax


Financial Services Council

ITAA 1936

Income Tax Assessment Act 1936

ITAA 1997

Income Tax Assessment Act 1997


tax file number


These notes are designed to help those preparing fund manager distribution statements understand the basis on which the 2011 standard distribution statement format has been determined, and the rationale behind the various items disclosed on the statement.