Australian Unity INVESTMENTS
2015 Tax Statement Guide
For Guidance Only
This guide has been prepared for general information only, which may
assist Australian individual investors prepare their tax return for the financial
year ended 30 June 2015 and, as such, it should not be relied upon as
taxation advice. Each investor’s particular circumstances are different and
we recommend investors contact their accountant, tax agent or other
professional adviser for specific advice.
Alternatively, contact the Australian Taxation Office (ATO) on 13 28 61
or www.ato.gov.au.
The Tax Statement Guide will assist you to:
§§understand your 2015 Annual Tax Statement, and
§§complete your 2015 tax return for individuals,
including the supplementary section.
The table inside outlines the major distribution components that may appear
on your 2015 Annual Tax Statement, and also indicates how to transfer those
amounts to your “2015 tax return for individuals (supplementary section)”.
AUIP0038-201507
Contact us
Australian Unity Investments
Investor Services
13 29 39
Website
australianunityinvestments.com.au
Email
investments@australianunity.com.au
Address
114 Albert Road
South Melbourne VIC 3205
Australian Unity Funds Management Limited
ABN 60 071 497 115
AFS Licence No. 234454
Australian Unity Property Limited
ABN 58 079 538 499
AFS Licence No. 234455
Australian Unity Mortgage Investments Limited
ABN 96 004 414 653
AFS Licence No. 300670
Income component on your 2015
Tax Statement
Include the amount
at the following Tax
Return (Supplementary
Section) Label
Explanation
Share of non-primary production income
13U
This item includes net income from trust investment products, interest, unfranked dividends and other income. It excludes income which is shown
elsewhere on your Annual Tax Statement, such as franked dividends, capital gains and foreign income.
Franked distributions from trusts
13C
This item includes franked distributions, including franking credits.
Other deductions relating to non-primary
production distributions
13Y
This item includes expenses incurred on your behalf, such as loan interest.
Share of franking credit from franked dividends
13Q
This item includes your share of franking credits which you may be entitled to claim as a tax offset.
Share of credit for TFN amounts withheld
from interest, dividends and unit trust
distributions
13R
This item includes withholding tax which has been deducted from payments made to you during the financial year, for example, because you have not
provided a tax file number (TFN).
Total current year capital gains
18H
This item includes the following amounts which have been used in determining the amount distributed to you:
§§ D
iscount capital gains: This item is shown before the application of the 50% discount;
§§ Capital gains – indexation method; and
§§ Capital gains – other.
Net capital gain
18A
This item reflects the total capital gain (Label 18H) after applying the 50% discount which are included in your distribution. In determining the amount
to include at this Label in your tax return, you will need to consider whether any of the following items are relevant to you in respect of other capital
gain or loss items from other investments:
§§ capital losses from this year;
§§
§§
§§
§§
net capital losses from prior years;
a ny CGT discounts on discount capital gains;
the small business 50% active asset reduction; and
the small business retirement exemption or rollover.
Please refer to the ATO website for more detail: www.ato.gov.au/General/Capital-gains-tax.
Assessable foreign source income
20E
This item includes amounts of any foreign income earned from investments which are not exempt from tax in Australia, before any foreign tax paid or
withheld on this income.
Other net foreign source income
20M
This item reflects the assessable foreign source income disclosed (Label 20E) after applying any deductible expenses incurred in relation to earning this
income.
Foreign Income Tax offsets
20O
This item includes the foreign tax paid or withheld in respect of the assessable foreign source income (Label 20E).
Australian franking credits from a
New Zealand franking company
20F
This item includes your share of Australian franking credits which you may be entitled to claim as a tax offset which have been received from New
Zealand companies.
Please note, only those distribution components that apply to your investment will appear on your 2015 Annual Tax Statement.
Other Amounts shown on your 2015 Annual Tax Statement
You may have amounts listed in Part C of your 2015 Annual
Tax Statement listed as Other Non-assessable Amounts or CGT
concession amounts. These amounts are not treated as assessable
income and do not need to be recorded on your tax return.
However, some of these amounts may need to be taken into account
in adjusting the cost base of your investment as follows:
§§ T ax-exempted amounts: You are not required to adjust the cost
base or the reduced cost base of your investment for this amount.
§§ Tax-free amounts: You are required to reduce the reduced cost
base of your investment by this amount, but not the cost base
of your investment.
§§ Tax-deferred amounts: You are required to reduce the cost base
and the reduced cost base of your investment by this amount.
§§ CGT concession amount: You are not required to adjust the
cost base or the reduced cost base of your investment for
this amount.
For further information, investors are recommended to consult
their tax adviser or the Australian Taxation Office on 13 28 61
or www.ato.gov.au.