* Gain >12m column shows the gross gain (pre-discount). Net taxable gain = (≤12m gains + >12m gains − capital losses), with the ATO 50% discount applied to the remaining >12m portion after losses are offset. Brokerage included in cost base.

How the credit is derived. franking credit = cash × franked % × rate ÷ (1 − rate), where rate is the company tax rate (30.0% standard; 25% for a base rate entity — aggregated turnover under $50m with no more than 80% passive income). A fully franked $700 dividend at 30% therefore carries a $300 credit and is assessed as $1,000. Where a dividend statement supplied an exact credit, that figure is used verbatim in preference to the derived one.

Points to confirm with the taxpayer. (1) 45-day holding rule — shares must be held at risk for 45 days (90 for preference shares), excluding the days of acquisition and disposal, to be entitled to the credit. The $5,000 small shareholder exemption applies where total franking credits for the year are under $5,000. enMoney does not test this rule; the parcel dates in the CGT section can be used to check it. (2) ETF and trust distributions (AMIT) are recorded here at the cash amount. Their annual tax statement splits the distribution into franked/unfranked dividends, interest, foreign income, foreign tax offsets, capital gains and tax-deferred (cost-base reducing) components — those components are not broken out in this report and should be taken from the AMMA statement. (3) TFN amounts withheld (item 11V) — if a TFN was not quoted to the registry, 47% is withheld. Not tracked here. (4) DRP participation — dividends reinvested are still assessable in full, and each reinvestment is a new CGT parcel.

No Notice of Intent acknowledgement attached. Under s290-170 the deduction is only valid once the fund has acknowledged the notice — the notice as sent is not sufficient evidence, and the acknowledgement must be held before the return is lodged. Please obtain it from the fund and confirm the claimed amount matches.

Total concessional contributions of $20,020.00 are within the $30,000.00 cap for 2025–26 ($9,980.00 unused). The cap includes employer SG contributions.

The balance at 30 June is given because it feeds the total super balance test, which governs eligibility for carry-forward unused concessional cap (under $500,000 at the prior 30 June), the non-concessional bring-forward, the spouse contribution offset and the government co-contribution. The fund's investment return is not reported here — it does not enter the return.