ETF Distribution · Calculator

ETF Distribution Tax Calculator

Estimate the tax effect of an Australian ETF distribution using dollar amounts from your AMMA or annual tax statement, with franking credits, FITO and AMIT cost-base adjustments.

AMMA dollar inputsBefore-and-after annual tax

Choose the year shown on the annual tax statement.

Use the gross cash distribution on the AMMA or annual tax statement.

Taxable income excluding all amounts from this ETF statement.

Assessable amounts from your statement

Interest, other Australian income and similar assessable trust amounts.

Enter the franked amount only. Enter its franking credit separately below.

Copy the exact credit from the statement; the calculator does not assume a franking percentage.

Use the tax-return net capital gain after applicable losses and discounts—not the cash component.

Use the assessable foreign income amount from the statement.

Offsets and cost-base records

Enter the claim after applying the ATO FITO limit if your total claim exceeds $1,000.

Record the statement amount; it is not automatically treated as the AMIT cost-base adjustment.

Copy the AMIT cost-base net amount shown on the statement.

Awaiting input

Enter the cash distribution, other taxable income and dollar amounts from your annual tax statement.

Next best steps

Inherited property CGTCheck the deceased-estate cost base and exemption pathwayAMIT cost-base trackerApply annual AMMA statement adjustmentsTotal tax impactSee your income tax including investment gainsRetirement projectionsProject your investment growth to retirement
FAQ
How are ETF distributions taxed in Australia?
An ETF annual tax statement can attribute Australian income, dividends, capital gains, foreign income and tax offsets to you. The taxable result is based on those attributed amounts, which may differ from the cash distribution. Copy the labelled dollar amounts from the statement rather than splitting the cash distribution into percentages.
Why can the assessable amount be higher than the cash distribution?
AMITs use attribution. Taxable income and tax offsets can be attributed even when the cash paid is different. Franked distributions also include the attached franking credit in assessable income, while the credit is separately claimed as a tax offset.
Can excess franking credits increase my refund?
Franking tax offsets can be refundable for an eligible Australian resident investor. This calculator therefore allows the estimated tax effect to become negative. Eligibility rules, including holding-period rules, are not tested by the calculator.
What capital-gain amount should I enter?
Enter the net capital gain that belongs in your tax return after relevant capital losses and any available discount, using the statement and your tax working papers. Do not automatically halve the cash capital-gain component: the statement identifies the calculation method and losses can change the result.
Can an AMIT adjustment increase the cost base?
Yes. An AMIT cost-base net amount marked excess decreases the cost base, while an amount marked shortfall increases it. The AMMA statement calculates the net amount. If a decrease exceeds the available cost base, a capital gain may arise.
How does the foreign income tax offset work?
FITO is a non-refundable tax offset. A claim up to $1,000 generally uses the eligible foreign tax paid amount. If the claim is more than $1,000, the ATO requires an offset-limit calculation and the allowable claim may be lower. Enter the already-limited claim in the calculator.
What does the calculator include in annual tax?
It compares resident income tax after LITO and Medicare levy for a single person before and after the ETF assessable amounts, then applies the entered FITO and franking credits. It does not include Medicare levy surcharge, SAPTO, HELP repayments, family Medicare thresholds or other offsets.

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Tax Accuracy & Sources

Reviewed: 17 July 2026 · Tax year: 2025-26 and 2026-27

Official ATO rules only. The estimate covers Australian resident individual rates, LITO and the single-person Medicare levy low-income reduction. It assumes you are eligible for the entered franking credits and that any FITO claim over $1,000 has already been limited using the ATO method. It excludes MLS, SAPTO, HELP, family Medicare thresholds, other offsets and non-resident rules.

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