# AMIT tax components for ASX ETFs Each distribution from an ASX listed trust, split into the amounts that go on a tax return: franked and unfranked dividends, franking credits, interest, foreign income and its tax offset, each kind of capital gain, and the AMIT cost base increase or decrease. Every figure says whether it's still an estimate or the issuer's final. [ Start for free ](https://app.quova.io/signup/) [ API reference ](https://quova.io/docs/income-and-corporate-actions/index.md#tax.auComponents) GET `/v1/tax/au/components` 5 credits per instrument Growth and up ```shell curl "https://api.quova.io/v1/tax/au/components?symbols=ASX:VAS,ASX:A200&financialYear=2026" \ -H "Authorization: Bearer $QUOVA_API_KEY" ``` Response 200 OK 10 credits ```json { "data": [ { "symbol": "ASX:VAS", "instrument": { "id": "ins_34VIJ0fD9K0jwZzgsJL0u", "symbol": "ASX:VAS", "name": "Vanguard Australian Shares Index ETF", "type": "etf", "mic": "XASX", "currency": "AUD", "country": "AU" }, "asOf": "2026-07-16T00:00:00Z", "financialYear": 2026, "distributions": [ { "payDate": "2025-10-16", "exDate": "2025-10-01", "basis": "estimate", "currency": "AUD", "cashDistribution": 1.0959371, "frankedDividends": 0.90737403, "frankingCredits": 0.40093034, "unfrankedDividends": 0.0095237, "unfrankedCfiDividends": 0.13594433, "interest": 0.00216493, "otherIncome": 0.02816965, "discountedCapitalGainsTap": 0, "discountedCapitalGainsNtap": 0, "indexedCapitalGains": 0, "otherCapitalGainsTap": 0, "otherCapitalGainsNtap": 0, "cgtConcession": 0, "foreignIncome": 0.01403794, "foreignIncomeTaxOffset": 0.00127748, "netExemptIncome": 0, "nonAssessableNonExempt": 0, "otherNonAttributable": 0, "amitCostBaseIncrease": 0, "amitCostBaseDecrease": 0 }, { "payDate": "2026-01-19", "exDate": "2026-01-02", "basis": "estimate", "currency": "AUD", "cashDistribution": 0.82082802, "frankedDividends": 0.55575154, "frankingCredits": 0.24774744, "unfrankedDividends": 0.03131386, "unfrankedCfiDividends": 0.17099964, "interest": 0.01271947, "otherIncome": 0.02574962, "discountedCapitalGainsTap": 0, "discountedCapitalGainsNtap": 0, "indexedCapitalGains": 0, "otherCapitalGainsTap": 0, "otherCapitalGainsNtap": 0, "cgtConcession": 0, "foreignIncome": 0.03449764, "foreignIncomeTaxOffset": 0.01020375, "netExemptIncome": 0, "nonAssessableNonExempt": 0, "otherNonAttributable": 0, "amitCostBaseIncrease": 0, "amitCostBaseDecrease": 0 }, { "payDate": "2026-04-20", "exDate": "2026-04-01", "basis": "estimate", "currency": "AUD", "cashDistribution": 0.84788042, "frankedDividends": 0.69485814, "frankingCredits": 0.3080227, "unfrankedDividends": 0.0111993, "unfrankedCfiDividends": 0.07647555, "interest": 0.00531795, "otherIncome": 0.04483529, "discountedCapitalGainsTap": 0, "discountedCapitalGainsNtap": 0, "indexedCapitalGains": 0, "otherCapitalGainsTap": 0, "otherCapitalGainsNtap": 0, "cgtConcession": 0, "foreignIncome": 0.01519419, "foreignIncomeTaxOffset": 0, "netExemptIncome": 0, "nonAssessableNonExempt": 0, "otherNonAttributable": 0, "amitCostBaseIncrease": 0, "amitCostBaseDecrease": 0 }, { "payDate": "2026-07-16", "exDate": "2026-07-01", "basis": "estimate", "currency": "AUD", "cashDistribution": 0.48829897, "frankedDividends": 0.32502221, "frankingCredits": 0.15420784, "unfrankedDividends": 0.00802112, "unfrankedCfiDividends": 0.09505033, "interest": 0.02185213, "otherIncome": 0.00599419, "discountedCapitalGainsTap": 0, "discountedCapitalGainsNtap": 0, "indexedCapitalGains": 0, "otherCapitalGainsTap": 0, "otherCapitalGainsNtap": 0, "cgtConcession": 0, "foreignIncome": 0.02960688, "foreignIncomeTaxOffset": 0.00077997, "netExemptIncome": 0, "nonAssessableNonExempt": 0, "otherNonAttributable": 0.00353208, "amitCostBaseIncrease": 0, "amitCostBaseDecrease": 0.00353208 } ] }, { "symbol": "ASX:A200", "instrument": { "id": "ins_34VN5YvBb93aoYtSyi8ym", "symbol": "ASX:A200", "name": "BetaShares Australia 200 ETF", "type": "etf", "mic": "XASX", "currency": "AUD", "country": "AU" }, "asOf": "2026-07-16T00:00:00Z", "financialYear": 2026, "distributions": [ { "payDate": "2025-10-16", "exDate": "2025-10-01", "basis": "estimate", "currency": "AUD", "cashDistribution": 1.5183796, "frankedDividends": 1.06311929, "frankingCredits": 0.45820293, "unfrankedDividends": 0.01757524, "unfrankedCfiDividends": 0.20527733, "interest": 0.0212892, "otherIncome": 0.03790938, "discountedCapitalGainsTap": 0.00848015, "discountedCapitalGainsNtap": 0.04029172, "indexedCapitalGains": 0, "otherCapitalGainsTap": 0, "otherCapitalGainsNtap": 0, "cgtConcession": 0.04877187, "foreignIncome": 0.03864428, "foreignIncomeTaxOffset": 0.00696481, "netExemptIncome": 0, "nonAssessableNonExempt": 0.00000152, "otherNonAttributable": 0.04398443, "amitCostBaseIncrease": 0, "amitCostBaseDecrease": 0.04398443 }, { "payDate": "2026-01-19", "exDate": "2026-01-02", "basis": "estimate", "currency": "AUD", "cashDistribution": 1.15363533, "frankedDividends": 0.80773739, "frankingCredits": 0.34813369, "unfrankedDividends": 0.01335333, "unfrankedCfiDividends": 0.15596573, "interest": 0.01617512, "otherIncome": 0.02880281, "discountedCapitalGainsTap": 0.00644305, "discountedCapitalGainsNtap": 0.03061287, "indexedCapitalGains": 0, "otherCapitalGainsTap": 0, "otherCapitalGainsNtap": 0, "cgtConcession": 0.03705592, "foreignIncome": 0.02936117, "foreignIncomeTaxOffset": 0.00529173, "netExemptIncome": 0, "nonAssessableNonExempt": 0.00000115, "otherNonAttributable": 0.03341852, "amitCostBaseIncrease": 0, "amitCostBaseDecrease": 0.03341852 }, { "payDate": "2026-04-20", "exDate": "2026-04-01", "basis": "estimate", "currency": "AUD", "cashDistribution": 1.19596586, "frankedDividends": 0.83737583, "frankingCredits": 0.36090781, "unfrankedDividends": 0.0138433, "unfrankedCfiDividends": 0.1616886, "interest": 0.01676864, "otherIncome": 0.02985968, "discountedCapitalGainsTap": 0.00667947, "discountedCapitalGainsNtap": 0.03173615, "indexedCapitalGains": 0, "otherCapitalGainsTap": 0, "otherCapitalGainsNtap": 0, "cgtConcession": 0.03841562, "foreignIncome": 0.03043853, "foreignIncomeTaxOffset": 0.0054859, "netExemptIncome": 0, "nonAssessableNonExempt": 0.0000012, "otherNonAttributable": 0.03464474, "amitCostBaseIncrease": 0, "amitCostBaseDecrease": 0.03464474 }, { "payDate": "2026-07-16", "exDate": "2026-07-01", "basis": "estimate", "currency": "AUD", "cashDistribution": 0.98101972, "frankedDividends": 0.68687763, "frankingCredits": 0.2960433, "unfrankedDividends": 0.0113553, "unfrankedCfiDividends": 0.13262896, "interest": 0.01375488, "otherIncome": 0.02449312, "discountedCapitalGainsTap": 0.005479, "discountedCapitalGainsNtap": 0.02603234, "indexedCapitalGains": 0, "otherCapitalGainsTap": 0, "otherCapitalGainsNtap": 0, "cgtConcession": 0.03151133, "foreignIncome": 0.02496793, "foreignIncomeTaxOffset": 0.00449994, "netExemptIncome": 0, "nonAssessableNonExempt": 9.8e-7, "otherNonAttributable": 0.02841819, "amitCostBaseIncrease": 0, "amitCostBaseDecrease": 0.02841819 } ] } ], "errors": [], "meta": { "credits": 10, "requestId": "req_34Voxwmj2RqAQhen05jPr" } } ``` ## AMIT and the AMMA statement Most ASX ETFs are attribution managed investment trusts, or AMITs. The trust attributes each kind of income to its members, who pay tax on their share whether or not it reached them as cash. After the financial year, the trustee sends each member an AMIT member annual statement (AMMA) with the final split, and has three months to do it, so it arrives by 30 September. When the cash you received and the amounts attributed to you don't match, the gap adjusts your cost base. The ATO nets the increase against the decrease. A net decrease lowers your cost base, and if it's bigger than the cost base, the cost base stops at nil and the rest is a capital gain under CGT event E10\. The ATO sets this out in [cost base adjustments for AMIT members](https://www.ato.gov.au/businesses-and-organisations/trusts/in-detail/managed-investment-trusts/managed-investment-trusts-overview/attribution-managed-investment-trusts/attribution-method-for-managed-investment-trusts/cost-base-adjustments-for-amit-members). ## Estimates and finals The components known when a distribution is paid are estimates. The final figures come with the AMMA statement after the year ends and often differ, because trusts [work with incomplete information](https://www.ato.gov.au/businesses-and-organisations/trusts/specific-rules-for-some-trusts/managed-investment-trusts/managed-investment-trusts-overview/attribution-managed-investment-trusts/unders-and-overs-for-amits) until the year closes. Every distribution has a `basis` of `estimate` or `final`. We carry the finals for VanEck and Platinum funds, so their years switch to final once the finals are out and that year's estimates are dropped. Other issuers only send finals to each holder, so their figures stay estimates and your AMMA statement is the one to trust. We check that each distribution's components add up to its stated totals. One that doesn't is held back until we've fixed it. ## Which funds are covered Funds from these issuers are covered from the financial year shown, named by the year it ends in. | Issuer | From | | ------------------------------------------------------------------------------ | ------ | | Platinum | FY2018 | | Betashares | FY2019 | | iShares | FY2019 | | Russell | FY2019 | | Pinnacle managers (Hyperion, Resolution, Plato, Firetrail, Antipodes, Spheria) | FY2020 | | SPDR | FY2021 | | Perpetual and Barrow Hanley | FY2022 | | VanEck | FY2023 | | Morningstar | FY2023 | | JPMorgan | FY2025 | | InvestSMART | FY2025 | | Ellerston | FY2025 | | Dimensional | FY2026 | | ETF Shares | FY2026 | | Quay | FY2026 | | Ten Cap | FY2026 | Vanguard's funds are covered as estimates for every year Vanguard has published components. Global X and Schroders funds are covered for the current and previous financial years. ## Working out a cost base adjustment `amitCostBaseIncrease` and `amitCostBaseDecrease` are per unit. Multiply each by the units you held for that distribution, then net the year's totals to get the adjustment for the holding. ## Questions They're most likely estimates. Issuers revise the split when they close the year, and your AMMA statement has the final figures. Check basis on each distribution. If it says final and still doesn't match, tell us the fund and the year and we'll look into it. Pass financialYear, named by the year it ends in, so 2026 covers 1 July 2025 to 30 June 2026\. Without it you get the current year. One call returns every distribution in that year for up to 100 funds. The issuer didn't report it. A component that's 0 means the issuer reported it as zero. Trustees have to issue AMMA statements within three months of the year ending, so by 30 September. VanEck and Platinum finals switch in as they're published through July to September. Not yet. For now it's funds listed on the ASX. 5 credits per instrument. It's included in the Growth plan and up, and in the trial. Anything that comes back as an error isn't billed. ## More tax data and tools - [**Exchange rates for tax** The rates the RBA, ATO, HMRC, IRS, ECB and Bank of Canada publish, apart from market FX.](https://quova.io/data/tax-exchange-rates/index.md) - [**ASX dividends and franking** Franked percentage, franking credit, company tax rate and DRP price for every ASX dividend.](https://quova.io/data/au/asx-dividends/index.md) - [**ASX demerger cost base splits** How the ATO says to split your cost base after an ASX demerger, plus share splits and consolidations.](https://quova.io/data/au/demergers/index.md) - [**Tax exchange rate converter** Convert foreign income and sales into AUD, GBP or USD at the rate your tax office publishes.](https://quova.io/tools/tax-exchange-rates/index.md) - [**AMIT cost base calculator** Work out an ETF's cost base after years of AMIT adjustments, and the gain when you sell.](https://quova.io/tools/au/amit-cost-base/index.md) - [**Franking credit calculator** Gross up a franked dividend and see the tax you owe on it, or the refund, at your marginal rate.](https://quova.io/tools/au/franking-credits/index.md) ## Try every endpoint for 7 days The trial has 1,000 credits and full API access, and you don't need a card for it. After that you keep a free plan for personal projects, and paid plans start at $29 a month. [ Start for free ](https://app.quova.io/signup/) [ See pricing ](https://quova.io/pricing/index.md)