What are tax-deferred amounts?
Your distributions may include a tax deferred component. Any such component is detailed in Part C of your Annual Tax Statement, under “Other non-assessable amounts”. The tax deferred component generally arises from capital allowances and depreciation amounts received from Listed Property Trusts. The tax deferred component is not included in your tax return for the year. However, the amount received reduces the cost base of your units in the fund, meaning that the amount is assessed as part of the capital gain when you eventually sell your units.
