SAMPLE. netwealth Wrap Service Tax Statement for year ended 30 June 2016 IMPORTANT NOTICE

Transcription

1 netwealth Investments Ltd ABN AFS Licence No: Level 8/52 Collins Street MELBOURNE VIC 3000 P.O. Box 336 SOUTH MELBOURNE VIC 3205 Client Services: Fax: (03) James Sample Super Fund 5 Residential Street Melbourne VIC 3000 netwealth Wrap Service Tax Statement for year ended 30 June 2016 This tax statement relates to the following investor account: Client Number: Account Number: Investor Name: Adviser: XXXXXX WRAP James Sample Super Fund Michael Heine We are pleased to provide your netwealth Wrap Service Tax Statement for the year ended 30 June It contains a guide to completing your Self Managed Superannuation Fund Annual Return, as well as supporting schedules and any additional information that you may require to complete your Return. Please ensure you read the "Notes About Your Tax Statement" section at the back of this statement as the information contained in this statement is further explained. Please contact netwealth Investments Limited on or by at contact@netwealth.com.au if you wish to discuss any aspect of your Tax Statement. IMPORTANT NOTICE Please retain this Tax Statement for income tax purposes. WRAP Financial Year Ended 30/06/ Page 1

2 Guide to Your Tax Statement - Income netwealth Tax Statement Section Total SMSF Annual Return Reference Interest Interest T1 19, C TFN amounts withheld Partnerships and Trusts Franked distributions Other income Other income D1 D1 T1 1, , , M Franking Credits D1 ( ) TFN amounts withheld Foreign source income Gross foreign income Foreign income tax offsets Aust franking credits from a New Zealand company D1 F2 F2 8, ( 1, ) D1 13C1 11E Net Foreign Income 8, D Dividends Unfranked dividends D2 7, J Gross franked dividends Franking Credit D2 D2 42, ( 12, ) 11L Franked Dividends 30, K TFN amounts withheld Disposal of traditional securities T S Deductions Investment Expenses Interest Expenses within Australia Insurance Premiums - Member Management / Administration Expenses T1 T1 T1 T1 25, Refer to notes on T1 page 3, I1 12A1 12F1 12J1 Total Franking Credits 13, E1 Total TFN Amounts Withheld E2 Please refer to the pages "Notes About Your Tax Statement" at the end of this statement for further explanation of this page. WRAP Financial Year Ended 30/06/ Page 2

3 Guide to Your Tax Statement - Capital Gains netwealth Tax Statement Section Total SMSF Annual Return Reference Current year capital gains Short gains - trust distribution D3 1, Non Discounted gains - trust distribution D Non Discounted gains - sale of assets R1 26, Non Discounted gains - sale of assets R Discounted gains - trust distribution D3 17, Discounted gains - gross up amount 8, Discounted gains - sale of assets R Discounted gains - sale of assets R3 150, , , Total current year capital gains 205, Net capital gains Non discounted gains 27, Current year capital losses - sale of assets ( 27, ) Discounted gains 177, Current year capital losses - sale of assets ( 6, ) Net nominal gains Nominal gains discounted by 1/3 Net capital gains 170, , , A Total current year net capital losses R4 34, Capital losses applied Discounted Capital Losses 6, Non Discounted Capital Losses 27, , Capital losses carried forward V Please refer to the pages "Notes About Your Tax Statement" at the end of this statement for further explanation of this page. WRAP Financial Year Ended 30/06/ Page 3

4 Distributions (D1) Distributions earned in the 2015/2016 financial year Date Date Franked Other Franking Gross Foreign Source Foreign Income Tax Deferred/ Non-Assessable Amount Declared Credited Dividend Income Credits Capital Gains Income Tax Offset Return of Credited (D3) (F1) (F2) Capital IFP Global Franchise Fund 29/06/ /07/ , , /06/ /08/ ( 13, ) , , ( ) Total , , ( ) , BlackRock Global Allocation Fund (Aust) - D 30/06/ /07/ , , /06/ /08/ ( 5, ) , Total , , Relx PLC 28/08/ /09/ /05/ /05/ Total , , DDH Preferred Income Fund 15/10/ /10/ , , /01/ /01/ , , /04/ /04/ /06/ /07/ , , /06/ /08/2016 1, ( 1, ) ( ) Total 1, , ( ) , Sydney Airports 14/08/ /08/ /02/ /06/ /06/ /08/ ( 3. 22) Total , , WRAP Financial Year Ended 30/06/ Page 4

5 Distributions (D1) continued.. Distributions earned in the 2015/2016 financial Year Date Date Franked Other Franking Gross Foreign Source Foreign Income Tax Deferred/ Non-Assessable Amount Declared Credited Dividend Income Credits Capital Gains Income Tax Offset Return of Credited (D3) (F1) (F2) Capital Winton Global Alpha Fund 12/01/ /01/ /06/ /07/ /06/ /08/ ( 1, ) , Total , , Colonial Group Subordinated Notes 31/03/ /09/ /10/ /12/ /01/ /03/ /03/ /06/ /07/ Total , , Total , , Magellan Global Fund 30/06/ /07/ , , /06/ /07/ ( 11, ) ( ) 11, ( ) Total ( ) 11, ( ) , Stockland 29/02/ /03/ , , /06/ /09/ , , /06/ /09/ ( 1, ) Bennelong ex-20 Australian Equities Fund 30/06/ /07/ /06/ /08/ ( ) ( ) ( 3. 39) Total ( ) ( 3. 39) WRAP Financial Year Ended 30/06/ Page 5

6 Distributions (D1) continued.. Distributions earned in the 2015/2016 financial Year Date Date Franked Other Franking Gross Foreign Source Foreign Income Tax Deferred/ Non-Assessable Amount Declared Credited Dividend Income Credits Capital Gains Income Tax Offset Return of Credited (D3) (F1) (F2) Capital Westpac Subordinated Notes 23/08/ /08/ /08/ /09/ /09/ /11/ /11/ /02/ /02/ /05/ /05/ Total , , Caltex Subordinated Notes 15/09/ /09/ /09/ /12/ /12/ /03/ /03/ /06/ /06/ Total , , /12/ /01/ Morphic Global Opportunities Fund 30/06/ /07/ , , /06/ /07/ ( 1, ) ( 2. 19) 1, ( ) Total ( 2. 19) 1, ( ) , APA Group Subordinated Notes 30/09/ /09/ /10/ /03/ /04/ /06/ /07/ Total , , M CO COM 14/09/ /09/ ( ) WRAP Financial Year Ended 30/06/ Page 6

7 Distributions (D1) continued.. Distributions earned in the 2015/2016 financial Year Date Date Franked Other Franking Gross Foreign Source Foreign Income Tax Deferred/ Non-Assessable Amount Declared Credited Dividend Income Credits Capital Gains Income Tax Offset Return of Credited (D3) (F1) (F2) Capital 3M CO COM 14/12/ /12/ ( ) /03/ /03/ ( ) /06/ /06/ ( ) Total , ( ) Omnicom Group Inc 10/07/ /08/ ( ) /10/ /10/ ( ) /01/ /01/ ( ) /04/ /04/ ( ) Total , ( ) /05/ /05/ Accenture PLC 25/11/ /11/ /11/ /11/ Total Suncorp Subordinated Notes 22/11/ /08/ /08/ /11/ /11/ /02/ /02/ Total , , Illinois Tool Works Inc. 07/04/ /04/ ( ) Total ( ) WRAP Financial Year Ended 30/06/ Page 7

8 Distributions (D1) continued.. Distributions earned in the 2015/2016 financial Year Date Date Franked Other Franking Gross Foreign Source Foreign Income Tax Deferred/ Non-Assessable Amount Declared Credited Dividend Income Credits Capital Gains Income Tax Offset Return of Credited (D3) (F1) (F2) Capital netcash 05/08/ /08/ /09/ /09/ /10/ /10/ /11/ /11/ /12/ /12/ /01/ /01/ /02/ /02/ /03/ /03/ /04/ /04/ /05/ /05/ /06/ /06/ Total , , /03/ /03/ GPT Metro Office Fund 03/03/ /03/ , , /06/ /09/ ( ) Total , Crown Limited Subordinated Notes II 23/04/ /09/ /09/ /12/ /12/ /06/ /06/ Total , , Nordson Corporation 10/06/ /06/ ( ) Total ( ) WRAP Financial Year Ended 30/06/ Page 8

9 Distributions (D1) continued.. Distributions earned in the 2015/2016 financial Year Date Date Franked Other Franking Gross Foreign Source Foreign Income Tax Deferred/ Non-Assessable Amount Declared Credited Dividend Income Credits Capital Gains Income Tax Offset Return of Credited (D3) (F1) (F2) Capital GEA Group AG 21/04/ /04/ Total Australian Unity Bonds Series B 15/12/ /04/ /04/ Total Total 1, , ( ) 30, , ( 1, ) 1, , Please refer to the pages "Notes About Your Tax Statement" at the end of this statement for further explanation of this page. WRAP Financial Year Ended 30/06/ Page 9

10 Dividends (D2) Dividends earned in the 2015/2016 financial year Date Date Franked Unfranked Franking Amount Declared Credited Dividend Dividend Credits Credited Adelaide Brighton Ltd 09/10/ /10/2015 1, ( ) /04/ /04/2016 1, ( ) 1, Total 2, ( ) 2, Aurizon Holdings Limited 28/09/ /09/ ( ) 1, Total ( ) 1, Australia and New Zealand Banking Group Ltd 01/07/ /07/2015 1, ( ) 1, /12/ /12/2015 1, ( ) Total 3, ( ) 2, BHP Billiton Ltd 29/09/ /09/2015 1, ( ) 1, /03/ /04/ ( ) Total 2, ( ) 1, Beach Energy Ltd 25/09/ /09/ ( ) Total ( ) Commonwealth Bank of Australia 01/10/ /10/2015 2, ( ) 1, /03/ /03/2016 1, ( ) 1, Total 3, ( 1, ) 2, WRAP Financial Year Ended 30/06/ Page 10

11 Dividends (D2) continued.. Date Declared Date Credited Franked Dividend Unfranked Dividend Dividends earned in the 2015/2016 financial Year Franking Amount Credits Credited Vocus Communications Limited 08/07/ /07/ ( ) /09/ /09/ ( ) /04/ /04/ ( ) Total 1, ( ) Spotless Group Holdings Limited 25/09/ /09/ Total Harvey Norman Holdings Ltd 01/12/ /12/2015 1, ( ) /05/ /05/2016 1, ( ) Total 2, ( ) 1, Total 1, ( ) 1, National Australia Bank Ltd 03/07/ /07/2015 1, ( ) 1, /12/ /12/2015 1, ( ) 1, Total 3, ( 1, ) 2, Crown Resorts Limited 09/10/ /10/ ( ) /04/ /04/ ( ) 1, Primary Health Care Limited 14/09/ /09/ ( ) Total ( ) WRAP Financial Year Ended 30/06/ Page 11

12 Dividends (D2) continued.. Date Declared Date Credited Franked Dividend Unfranked Dividend Dividends earned in the 2015/2016 financial Year Franking Amount Credits Credited Healthscope Limited 24/03/ /03/ Total Sonic Healthcare Ltd 22/10/ /10/ ( ) /04/ /04/ ( ) Total 1, , ( ) 1, Westpac Banking Corporation 02/07/ /07/2015 1, ( ) /12/ /12/2015 1, ( ) Total 2, ( ) 1, Wesfarmers Limited 30/09/ /10/2015 1, ( ) /04/ /04/2016 1, ( ) 1, Total 3, ( ) 2, Macquarie Group Capital Notes 07/02/ /12/ /12/ ( ) /06/ /06/ ( ) Total ( ) 1, ANZ Convertible Perpetual Capital Notes 01/09/ /09/ /09/2015 1, ( ) /03/ /03/2016 1, ( ) Total 2, ( ) 1, WRAP Financial Year Ended 30/06/ Page 12

13 Dividends (D2) continued.. Dividends earned in the 2015/2016 financial Year Date Date Franked Unfranked Franking Amount Declared Credited Dividend Dividend Credits Credited NAB Convertible Preference Shares II 19/12/ /09/ /09/ ( ) /12/ /12/ ( ) /03/ /03/ ( ) /06/ /06/ ( ) Total 2, ( ) 1, CBA PERLS VII Capital Notes 15/12/ /09/ /09/ ( ) /12/ /12/ ( ) /03/ /03/ ( ) /06/ /06/ ( ) Total 1, ( ) 1, BEN Convertible Preference Shares 2 31/11/ /11/ /12/ ( ) /05/ /05/ ( ) Total 1, ( ) Macquarie Bank Capital Notes 24/03/ /09/ /09/ ( ) 1, /03/ /03/ ( ) 1, Total 1, , ( ) 2, Regis Healthcare Limited 24/09/ /09/ ( ) /03/ /03/ ( ) Total 1, ( ) 1, WRAP Financial Year Ended 30/06/ Page 13

14 Dividends (D2) continued.. Dividends earned in the 2015/2016 financial Year Date Date Franked Unfranked Franking Amount Declared Credited Dividend Dividend Credits Credited NAB Capital Notes 23/03/ /09/ /09/ ( ) /12/ /12/ ( ) /03/ /03/ ( ) Total 1, ( ) 1, Commonwealth Bank of Australia Rights 23/09/ /09/ Total AMP Capital Notes 22/12/ /03/ /03/ ( ) /06/ /06/ ( ) Total 1, ( ) Total 42, , ( 12, ) 37, Please refer to the pages "Notes About Your Tax Statement" at the end of this statement for further explanation of this page. WRAP Financial Year Ended 30/06/ Page 14

15 Distributions - Capital Gains break-up (D3) Date Date Short Non discounted Discounted Non-Assessable Foreign Income Foreign Income Total declared Credited Gains Gains Gains Capital Gains Discounted C.G. Other C.G. (2) (1) (1) (2) IFP Global Franchise Fund 30/06/ /08/2016 Total , , , , , , BlackRock Global Allocation Fund (Aust) - D 30/06/ /08/ , , , Total , , , Magellan Global Fund 30/06/ /07/ , , , Total , , , Stockland 30/06/ /09/ Total Total 1, , , , Bennelong ex-20 Australian Equities Fund 30/06/ /08/ Total Morphic Global Opportunities Fund 30/06/ /07/ , Total , (1) Discounted Gains - Trust Distribution: 17, (2) Non-Discounted Gains - Trust Distribution: NOTE: The values displayed above reflect the capital gains discounting rules applicable in the superannuation environment, i.e. where applicable a discounting rate of 33% (rather than 50%) has been applied. Please refer to the "Notes About Your Tax Statement" section at the end of this statement for further explanation of this page. WRAP Financial Year Ended 30/06/ Page 15

16 Foreign source income summary (F1) The following information will assist in the completion of the Schedule of information Date Foreign Foreign Modified Foreign Income Foreign Income Foreign Income Foreign Income declared Interest Passive Other Discounted C.G Other Cap Gain Total IFP Global Franchise Fund 30/06/ , , Total , , Relx PLC 28/08/ /05/ Total , , Winton Global Alpha Fund 30/06/ , , Total , , /06/ Magellan Global Fund 30/06/ Total Bennelong ex-20 Australian Equities Fund 30/06/ Total Morphic Global Opportunities Fund Total M CO COM 14/09/ /12/ WRAP Financial Year Ended 30/06/ Page 16

17 Foreign source income summary (F1) The following information will assist in the completion of the Schedule of information Date Foreign Foreign Modified Foreign Income Foreign Income Foreign Income Foreign Income declared Interest Passive Other Discounted C.G Other Cap Gain Total 3M CO COM 14/03/ /06/ Total , , Omnicom Group Inc 10/07/ /10/ /01/ /04/ Total , , Accenture PLC 25/11/ /11/ Total /06/ Illinois Tool Works Inc. 07/04/ Total Nordson Corporation Total GEA Group AG 21/04/ Total Total , , Please refer to the pages "Notes About Your Tax Statement" at the end of this statement for further explanation of this page. WRAP Financial Year Ended 30/06/ Page 17

18 Foreign income tax offset summary (F2) The following information will assist in the completion of the Schedule of information Date Foreign Foreign Modified Foreign Income Foreign Income Foreign Income Foreign Income Aust Franking declared Interest Passive Other Discounted C.G Other Cap Gain Tax Offset Total credits from a NZ company IFP Global Franchise Fund 30/06/ ( ) ( ) Total ( ) ( ) Relx PLC 28/08/ /05/ Total Winton Global Alpha Fund 30/06/ Total /06/ ( ) ( ) Magellan Global Fund 30/06/ ( ) ( ) Total ( ) ( ) Bennelong ex-20 Australian Equities Fund 30/06/ ( 3. 39) ( 3. 39) Total ( 3. 39) ( 3. 39) Morphic Global Opportunities Fund Total ( ) ( ) M CO COM 14/09/ ( ) ( ) /12/ ( ) ( ) WRAP Financial Year Ended 30/06/ Page 18

19 Foreign source income tax offset summary (F2) The following information will assist in the completion of the Schedule of information Date declared Foreign Interest Foreign Modified Passive Foreign Income Other Foreign Income Discounted C.G Foreign Income Other Cap Gain Foreign Income Tax Offset Total Aust Franking credits from a NZ company 3M CO COM 14/03/ ( ) ( ) /06/ ( ) ( ) Total ( ) ( ) Omnicom Group Inc 10/07/ ( ) ( ) /10/ ( ) ( ) /01/ ( ) ( ) /04/ ( ) ( ) Total ( ) ( ) Accenture PLC 25/11/ /11/ Total /06/ ( ) ( ) Illinois Tool Works Inc. 07/04/ ( ) ( ) Total ( ) ( ) Nordson Corporation Total ( ) ( ) GEA Group AG 21/04/ Total Total ( 1, ) ( 1, ) Please refer to the pages "Notes About Your Tax Statement" at the end of this statement for further explanation of this page. WRAP Financial Year Ended 30/06/ Page 19

20 Capital Gains - Assets held less than 12 months (R1) (A) (B) (C) (D) (E) (F) Unit Holding Acquisition Date Disposal Date Funds Received Original Other Costs Tax Deferred/ Adjusted Non Discounted on Disposal Cost Base Return of Capital Cost Base Gain (B + C - D) (A - E) Vocus Communications Limited 1, /02/ /02/ , , , , , , , , , Stockland 3, /07/ /06/ , , , , , , , , , Reliance Worldwide Corporation Limited 7, /04/ /04/ , , , , , , , , , Crown Resorts Limited /09/ /06/2016 6, , , , , , , , Commonwealth Bank of Australia Rights /08/ /09/ Asciano Limited 7, /02/ /12/ , , , , WRAP Financial Year Ended 30/06/ Page 20

21 Capital Gains - Assets held less than 12 months (R1) continued.. (A) (B) (C) (D) (E) (F) Unit Holding Acquisition Date Disposal Date Funds Received Original Other Costs Tax Deferred/ Adjusted Non Discounted on Disposal Cost Base Return of Capital Cost Base Gain (B + C - D) (A - E) Asciano Limited 7, , , , , Total 26, Please refer to the pages "Notes About Your Tax Statement" at the end of this statement for further explanation of this page. WRAP Financial Year Ended 30/06/ Page 21

22 Capital Gains - Assets purchased prior to 21/9/1999 and sold on or after 21/9/1999 (R2) Unit Acquisition Disposal Funds Original Indexed Indexed Index Indexed Non Other Dist Adjust Adjusted Discounted Discounted Selected Holding Date Date Received Cost Base Cost Base Dist Adj Factor Cost Base Discounted Costs Cost Base Capital Gain Gains Net Method Adjust Gain Gross Total Discounted gains (D) Net $ 0.00 Gross $ 0.00 Total Non-discounted gains (N) $ 0.00 Please refer to the pages "Notes About Your Tax Statement" at the end of this statement for further explanation of this page. WRAP Financial Year Ended 30/06/ Page 22

23 Capital Gains - Assets purchased and sold on or after 21/9/1999 (R3) (A) (B) (C) (D) (E) (F) (G) Unit Holding Acquisition Disposal Funds Received Original Other Costs Tax Deferred/ Adjusted Disc Capital Discounted Date Date on Disposal Cost Base Return of Capital Cost Base Gains Gross Gains Net (B + C - D) (A - E) (2/3 of F) Woolworths Ltd /04/ /07/ , , , , /03/ /07/2015 7, , , , , , , , Westpac Banking Corporation Rights /02/ /11/ /04/ /11/ Vocus Communications Limited /02/ /05/2016 7, , , , , , , , , , Sydney Airports 2, /08/ /05/ , , , , , , , , , , , Spotless Group Holdings Limited 3, /05/ /10/2015 7, , , , , , , , , , , Sonic Healthcare Ltd /02/ /05/ , , , , , WRAP Financial Year Ended 30/06/ Page 23

24 Capital Gains - Assets purchased and sold on or after 21/9/1999 (R3) continued.. (A) (B) (C) (D) (E) (F) (G) Unit Holding Acquisition Disposal Funds Received Original Other Costs Tax Deferred/ Adjusted Disc Capital Discounted Date Date on Disposal Cost Base Return of Capital Cost Base Gains Gross Gains Net (B + C - D) (A - E) (2/3 of F) Sonic Healthcare Ltd /08/ /05/ , , , , , , , , , , Omnicom Group Inc /03/ /05/ , , , , , , , , , , Magellan Global Fund 38, /09/ /07/ , , , , , , /07/ /07/ , , , , , , , , , , , Healthscope Limited 11, /07/ /07/ , , , , , , , , , , , WRAP Financial Year Ended 30/06/ Page 24

25 Capital Gains - Assets purchased and sold on or after 21/9/1999 (R3) continued.. (A) (B) (C) (D) (E) (F) (G) Unit Holding Acquisition Disposal Funds Received Original Other Costs Tax Deferred/ Adjusted Disc Capital Discounted Date Date on Disposal Cost Base Return of Capital Cost Base Gains Gross Gains Net (B + C - D) (A - E) (2/3 of F) GPT Metro Office Fund 17, /10/ /01/ , , , , , , , , , , , , , Crown Resorts Limited 1, /03/ /06/ , , , , , , /02/ /06/ , , , , , , , , , , , Australia and New Zealand Banking Group Ltd 1, /07/ /02/ , , , , , /07/ /07/2015 1, /02/ /07/ , , , , , , , , , , , Aurizon Holdings Limited 3, /09/ /12/ , , , , , WRAP Financial Year Ended 30/06/ Page 25

26 Capital Gains - Assets purchased and sold on or after 21/9/1999 (R3) continued.. (A) (B) (C) (D) (E) (F) (G) Unit Holding Acquisition Disposal Funds Received Original Other Costs Tax Deferred/ Adjusted Disc Capital Discounted Date Date on Disposal Cost Base Return of Capital Cost Base Gains Gross Gains Net (B + C - D) (A - E) (2/3 of F) Aurizon Holdings Limited 3, /09/ /11/ , , , , , , , , , , , Adelaide Brighton Ltd 5, /08/ /04/ , , , , , , /08/ /03/ , , , , , M 7, , , , , , CO COM /03/ /03/ , , , , , , , , , , Total Discounted Gains (D) 150, , Please refer to the pages "Notes About Your Tax Statement" at the end of this statement for further explanation of this page. WRAP Financial Year Ended 30/06/ Page 26

27 Capital Losses - asset sales (R4) Unit Holding Acquisition Disposal Date Date (A) Funds Received on Disposal (B) Original Cost Base (C) Other Costs (D) Tax Deferred/ Return of Capital (E) Adjusted Cost Base (B + C - D) (F) Capital Loss (A - E) Spotless Group Holdings Limited 12, /05/ /12/ , , , ( 5, ) 12, , , , ( 5, ) South32 Limited /10/ /07/ ( ) /02/ /07/ ( ) /08/ /07/ , , ( ) /03/ /07/ ( ) /08/ /07/ ( ) 1, , , , ( 1, ) Primary Health Care Limited 7, /10/ /02/ , , , ( 12, ) 7, , , , ( 12, ) NAB Capital Notes 23/03/ /03/ /05/ , , , ( 1, ) , , , ( 1, ) DDH Preferred Income Fund WRAP Financial Year Ended 30/06/ Page 27

28 Capital Losses - asset sales (R4) continued.. Total (A) Funds Received on Disposal (B) Original Cost Base (C) Other Costs Unit Holding Acquisition Disposal Date Date (A - E) DDH Preferred Income Fund 19, /08/ /01/ , , , ( ) 1, , , , ( ) Please refer to the pages "Notes About Your Tax Statement" at the end of this statement for further explanation of this page. (D) Tax Deferred/ Return of Capital (E) Adjusted Cost Base (B + C - D) (F) Capital Loss 19, , , , ( ) CYBG PLC /02/ /02/2016 1, , , ( 2. 23) , , , ( 2. 23) Beach Energy Ltd 7, /04/ /09/2015 3, , , ( 6, ) 7, /07/ /09/2015 3, , , ( 5, ) 15, , , , ( 11, ) Aurizon Holdings Limited 1, /05/ /12/2015 6, , , ( ) ( 34, ) WRAP Financial Year Ended 30/06/ Page 28

29 Other Transactions (T1) Date Description Amount Effective Investment Expenses 31/07/2015 Administration Costs /07/2015 Ongoing Advice Fee 1, /08/2015 Administration Costs /08/2015 Ongoing Advice Fee 1, /09/2015 Administration Costs /09/2015 Ongoing Advice Fee 1, /10/2015 Administration Costs /10/2015 Ongoing Advice Fee 1, /11/2015 Administration Costs /11/2015 Ongoing Advice Fee 1, /12/2015 Administration Costs /12/2015 Ongoing Advice Fee 1, /01/2016 Administration Costs /01/2016 Ongoing Advice Fee 1, /02/2016 Administration Costs /02/2016 Ongoing Advice Fee 1, /03/2016 Administration Costs /03/2016 Ongoing Advice Fee 1, /04/2016 Administration Costs /04/2016 Ongoing Advice Fee 1, /05/2016 Administration Costs /05/2016 Ongoing Advice Fee 1, /06/2016 Administration Costs /06/2016 Ongoing Advice Fee 1, Total 25, Gross Interest Cash Account 31/07/2015 Interest 31/08/2015 Interest WRAP Financial Year Ended 30/06/ Page 29

30 Other Transactions (T1) continued.. Date Description Amount Effective 30/09/2015 Interest 31/10/2015 Interest 30/11/2015 Interest 31/12/2015 Interest 31/01/2016 Interest 29/02/2016 Interest 31/03/2016 Interest 30/04/2016 Interest 31/05/2016 Interest 30/06/2016 Interest Total , Gross Interest Term Deposits 08/09/2015 Term Deposit NAB 3.09% 08/09/ /10/2015 Term Deposit NAB 2.92% 02/10/ /03/2016 Term Deposit NAB 2.86% 08/03/ /03/2016 Term Deposit NAB 2.92% 08/03/ /06/2016 Term Deposit NAB 3.02% 06/06/2016 4, , , , , Total 18, Gross Interest Total 19, Insurance Premiums - Member 18/08/2015 Insurance - Premium (External Policy) 10, Total 10, Management / Administration Expenses WRAP Financial Year Ended 30/06/ Page 30

31 Date Effective Description Other Transactions (T1) continued.. Amount 31/07/2015 International Securities Administration Fee /08/2015 International Securities Administration Fee /09/2015 International Securities Administration Fee /10/2015 International Securities Administration Fee /11/2015 International Securities Administration Fee /12/2015 International Securities Administration Fee /01/2016 International Securities Administration Fee /02/2016 International Securities Administration Fee /03/2016 International Securities Administration Fee /04/2016 Audit Fees /04/2016 Accounting Services 2, /04/2016 International Securities Administration Fee /05/2016 International Securities Administration Fee /06/2016 International Securities Administration Fee Total 3, Other Income 25/08/2015 netwealth Investor Rewards Payment /11/2015 netwealth Investor Rewards Payment /02/2016 netwealth Investor Rewards Payment /05/2016 netwealth Investor Rewards Payment Total IMPORTANT: The total amount of insurance premiums deducted from your account during the financial year is displayed above. You should seek professional tax advice to determine the portion of insurance premiums for which you may be entitled to claim a tax deduction. WRAP Financial Year Ended 30/06/ Page 31

32 Disposal of Traditional Securities (T2) (A) (B) (C) (D) (E) (F) Unit Holding Acquisition Date Disposal Date Funds Received Original Other Costs Tax Deferred/ Adjusted Income/ on Disposal Cost Base Return of Capital Cost Base (Deduction) (B + C - D) (A - E) Total Net Deduction Please refer to the pages "Notes About Your Tax Statement" at the end of this statement for further explanation of this page. WRAP Financial Year Ended 30/06/ Page 32

33 Notes About Your Tax Statement Your Tax Statement details the taxation information relating to your account in the form and sequence specified in the Self Managed Superannuation Fund Annual Return This Tax Statement is based on your netwealth Wrap Service investor account over the 2015/2016 financial year using data available on 16 September Distributions declared at 30 June 2016 which have not yet been credited to your account will appear on next year's Tax Statement. The information contained in this Tax Statement only relates to your investments with the netwealth Wrap Service. You, or your taxation adviser, will need to take this into account when preparing your Return if you own other investments, or derive income or capital gains or losses from outside the netwealth Wrap Service. All the information set out in this statement is based on information provided by you and the issuers of the securities (eg.shares, managed funds) held in your Wrap account. Whilst all reasonable care has been taken in preparing this statement, netwealth Investments Limited can accept no responsibility for errors or omissions in information provided to us. Stapled Securities are typically two or more separate legal entities that for the purposes of buying, holding and selling are considered to be an investment in a single security. In terms of valuing the investment, they are also generally priced as one single security. For taxation purposes, each of the entities stapled together are separate legal entities in their own right. As general rule, the netwealth Wrap Service refers to the asset by its trading name as they are traded on the Australian Securities Exchange (ASX). All distributions received from stapled securities are presented as being received from the single entity. Similarly, any disposals (or deemed disposals under the relevant capital gains tax provisions) of stapled securities are accounted for as being a disposal of a single security. If you or your tax adviser believe that you require more information on any of the stapled securities that you may have disposed of during the financial year, please contact netwealth. If your capital gains/losses for the 2015/2016 financial year (in your netwealth Wrap Service account and/or from any other sources) exceed $10,000, then you will also need to complete a Capital Gains Tax (CGT) Schedule If your total net capital losses carried forward to later income years (and/or total revenue losses carried forward to later income years) is greater than $100,000, then you will also have to complete a Losses Schedule Taxation of financial arrangements - As we are unable to determine whether these rules apply to you, the netwealth Tax Statement has not considered what impact these rules may have on your tax liability. You should seek your own independent advice in relation to these rules. Please note that you will have to make adjustments to the amounts appearing in this Tax Statement if you have other sources of income, current year losses or if you have prior year losses brought forward. Prior year losses have not been brought forward to this year's calculations as you may have offset these losses against gains from sources outside your account. You will need to keep your own records of any losses in this year or prior years if you wish to use them in future years. In preparing the Tax Statement, it has been assumed that : (a) Investments in your account are held on capital account for taxation purposes, rather than on revenue account. If you hold investments on revenue account (as a trader or for the purpose of profit making by sale) you should seek your own independent taxation advice. (b) The taxpayer is a complying Australian Self Managed Superannuation Fund and a resident of Australia for tax purposes for the whole of the income year. If the investor is a trust, individual or company, data contained in this statement can be adapted for the applicable entity type, however you should seek your own independent taxation advice. Similarly, if the investor is a non-resident of Australia for taxation purposes, independent taxation advice should be sought. The information about taxation in this statement is based on taxation laws as they exist at the time this statement was published. As individual circumstances may differ and taxation matters can be complex, it is advisable to seek your own taxation advice. Please also refer to Australian Taxation Office publications for instructions on completing your Return, as these publications will include the Return, and schedules. The following pages are included in your Tax Statement. 1. Guide to Your Tax Statement - Income This page cross references the items required for your Return with the sections in your Tax Statement. WRAP Financial Year Ended 30/06/ Page 33

34 2. Guide to your Tax Statement - Capital Gains This page cross references the items required for your Return with the sections in your Tax Statement. For more details please refer to page 10 of the Self Managed Superannuation Fund Annual Return Instructions Distributions (D1) This section lists distributions declared by managed funds in the 2015/2016 financial year. These are grouped into the following categories: Franked Dividends represents the amount of dividends that are franked (taxed) under the imputation system. We have assumed that you are a 'Qualified Person' in relation to the shares that have paid the franked dividend (e.g. you have held your investment in the shares for at least 45 days) and therefore are entitled to the franking credit (refer below). On this basis the amount shown has been grossed up for the franking credits (tax credits) applicable. Other Income includes unfranked dividends, interest, rental income and other assessable income as advised by the fund manager. It also includes amounts that are to be declared as assessable for tax purposes even where those amounts have not been received as cash (in these instances, a negative offsetting amount will be included in the 'Non-Assessable' column to ensure the distribution amount reconciles with the cash amount you have received). Franking Credits This is effectively the tax that has already been paid in respect of Franked Dividends and is available to you as a credit against your tax payable. Income from certain listed securities (such as stapled securities) may be listed in the 'Distributions (D1)' section of this Tax Statement. Please note that you may be unable to claim franking credits from income paid from those listed securities if you have not held your investment for more than 45 days. Gross Capital Gains This is the total amount of Capital Gains applicable to Distributions from managed funds. Schedule D3 provides a further breakdown of these gains. It includes any foreign source capital gains. Foreign Source Income comprises of foreign interest or dividends before foreign withholding tax (Refer to page 14 of the Self Managed Superannuation Fund Annual Return Instructions 2016). Foreign Income Tax Offset represents tax already paid on foreign sourced income. If your distribution includes a foreign tax credit, you should refer to Guide to foreign income tax offset rules on the ATO website. as cash). Please refer to the 'Other Income' section above for more details. Tax Deferred distributions are generally not assessable for income tax. However the receipt of tax deferred income will reduce the cost base of your investment for the purposes of calculating the capital gain/loss on disposal. Non-Assessable Included in this column are any income amounts received that are non-assessable for tax purposes. It also includes negative off-setting amounts (for instances where income is to be declared assessable but has not been received Amount Credited is the total amount of distribution that you received. 4. Dividends (D2) This section lists the dividends paid in the 2015/2016 financial year. These are grouped into the following categories: Franked Dividends represents the amount of dividends that are franked (taxed) under the imputation system. The amount shown has already been grossed up to include any franking credits (tax credits) applicable. Unfranked Dividends represents the amount of dividends which have not been franked. No franking credits arise in respect of unfranked dividends. Franking Credits are effectively the tax that has already been paid in respect of Franked Dividends received and are available to you as a credit against your tax payable. Please note that you will generally not be able to claim franking credits on dividends unless the shares the franking credits relate to have been held for more than 45 days. We do not track your eligibility to claim franking credits - it is your responsibility to ensure you are eligible before making a claim. Amount Credited is the total amount of dividend that you received. 5. Distributions - Capital Gains Breakup (D3) Capital gains included in managed fund distribution income may be divided into the following categories: Short gains where assets of the fund have been held for less than 12 months before they have been sold. No indexation or discounting applies to the gain. Non discounted gains where assets of the fund were acquired pre 21 September 1999 and sold on or after 21 September 1999 (and owned for more than 12 months), the capital gain has been calculated using the indexed cost base as at 30 September WRAP Financial Year Ended 30/06/ Page 34