How to use your AMMA Statement to do your tax for FY26

If you’re a Spaceship Voyager customer within an income year (which starts on 1 July and ends the next year on 30 June), and were eligible for a taxable attribution or a cash distribution for the period ended 30 June 2026 from a Spaceship Voyager Portfolio, you’ll receive an Attribution Managed Investment Trust Member Annual (AMMA) Statement for FY26 by the end of August 2026.

We send these statements to your Spaceship email address so please make sure your account details are up to date.

Your AMMA statement shows the income and tax components attributed to you by a Spaceship Voyager Portfolio. Your annual statement includes your Spaceship Voyager transactions and can help you calculate any capital gain or loss from selling or withdrawing units. You may need both statements to complete your tax return. We’ve prepared this guide to help Australian resident individual investors in a Spaceship Voyager Portfolio understand their 2026 AMMA statement and complete their 2026 income tax return. Spaceship provides relevant information to the ATO for pre-filling. Check all pre-filled amounts against your final AMMA statement and correct them where necessary. Pre-filled information may be incomplete because of processing timing, validation requirements or missing tax information.

This guide applies to you if:

• You’re an Australian resident.

• You’re an individual investor in the Spaceship Origin Portfolio, Spaceship Earth Portfolio or Spaceship Master Fund (of which the Spaceship Galaxy Portfolio and Spaceship Explorer Portfolio are investment options).

• You’re using the Individual Tax Return 2026 the Supplementary section of the Individual Tax Return 2026 (Individual Supplement 2026), and the Trust Income Schedule to complete your income tax return for the income year ended 30 June 2026 (2026 Tax Return). 2

• You aren’t a company, trust or superannuation fund.

• You hold your units for the purpose of investment, rather than for resale at a profit, and the capital gains tax (CGT) provisions apply to you.

The taxation treatment of investment income can be complex. We recommend you seek professional taxation advice from your accountant or taxation adviser about your investment in a Spaceship Voyager Portfolio. This guide is for general information only, and is not and should not be relied upon as taxation advice.

If you hold units in more than one Spaceship Voyager Portfolio, you will receive a separate AMMA statement for each Spaceship Voyager Portfolio you invest in. Furthermore, you will need to combine your relevant income information and/or capital gains/losses in order to determine the disclosures in your tax return if you derive investment income from more than one Spaceship Voyager Portfolio and/or from other sources.

Under the AMIT rules, you are generally assessed on the taxable income attributed to you by the portfolio. This amount may differ from the cash distribution or additional units you received. Use the attributed amounts shown in your AMMA statement when completing your tax return.

There are three questions you may need to complete in the Income Section of the ‘Tax return for individuals supplementary section’ for your investment in a Spaceship Voyager Portfolio. They are:

• Question 13: Partnerships and trusts

• Question 18: Capital gains

• Question 20: Foreign source income and foreign assets or property

In addition, you may have to complete the Trust Income Schedule 2026.

You may also need to complete the Trust Income Schedule 2026 using information from your AMMA statement. If you lodge through myTax, the Trust Income Schedule questions are integrated into the managed fund or trust distributions section. If your tax agent lodges electronically, the information is incorporated through their lodgment software. If you lodge a paper return, you will need to complete and attach the paper Trust Income Schedule 2026. You can find the Trust Income Schedule instructions for the 2026 income year under “How to complete the trust income schedule 2026” on the ATO website.

Think of these adjustments derived from distributions as fine-tuning the “purchase price” of your investment for tax purposes. AMIT cost base net increase (shortfall) Where you have an AMIT cost base net increase (shortfall) amount shown on your AMMA, you need to increase both the cost base and the reduced cost base of your units in your Spaceship Voyager Portfolio by the shortfall amount. Example: If you originally invested $1,000 and have a cost base increase of $50, your new cost base becomes $1,050. This means when you sell, you’ll calculate the cost of your investment as $1,050, not $1,000. These adjustments help ensure you’re not double-taxed on the same income.

Where you have an AMIT cost base net decrease (excess) amount shown on your AMMA, you need to decrease both the cost base and the reduced cost base of your units in your Spaceship Voyager Portfolio by the excess amount.

A capital gain may also arise if the amount of AMIT cost base net decrease is greater than the remaining cost base of your units after taking account of previous cost base increases and decreases, which, depending on your circumstances, should be taken into account when you work out the amount to be disclosed at labels 18A and 18H.

Example: If you originally invested $1,000 and have a cost base decrease of $50, your new cost base becomes $950. This means that when you sell, you’ll use $950 as the adjusted cost of your investment, rather than $1,000.

Note: The examples in this section are illustrative only and do not take into account your individual circumstances, including any other cost base adjustments, capital gains or capital losses.

If you sold any of your units in a Spaceship Voyager Portfolio during the year ended 30 June 2026, you may have made a capital gain or loss. To assist in calculating your gain or loss, you’ll need a copy of the Personal investors guide to capital gains tax 2026 information booklet, which you can download from the ATO’s website.

Be aware that the information contained in your AMMA statement doesn’t include any capital gains or losses that you may have realised relating to a disposal of your units in Spaceship Voyager Portfolio during the year ended 30 June 2026 or arising where an AMIT cost base net decrease exceeds the remaining cost base of your units.

Changes to the CGT treatment of certain gains accruing from 1 July 2027 do not affect your 2026 tax return. Further information will be provided in future tax guides as relevant.

Disclaimer: This guide has been prepared by Spaceship Capital Limited (Spaceship Capital) (ABN 67 621 011 649, AFSL 501605) as responsible entity of the Spaceship Origin Portfolio, Spaceship Universe Portfolio, Spaceship Earth Portfolio as well as the Spaceship Master Fund (of which the Spaceship Galaxy Portfolio and Spaceship Explorer Portfolio are investment options) (collectively, Spaceship Voyager). This guide does not constitute taxation advice and should not be relied upon as such. This guide has been prepared for general information purposes only and does not take into account your investment or taxation objectives, financial situation or particular needs. If you have any questions in relation to your taxation position, you should seek appropriate taxation advice from a suitably experienced and qualified professional tax advisor. The information set in this guide is based on information published by the Australian Taxation Office and is considered to be accurate at the time of publication. The taxation considerations in this guide are not intended to be a comprehensive statement of present taxation laws and practices and may be subject to change. Neither Spaceship Capital nor its related entities, directors, officers or service providers for the Spaceship Voyager Portfolio make any representation or warranty as to the accuracy or completeness of any information contained in this guide. Spaceship Capital does not accept any liability, howsoever arising, in respect of the information contained in this guide for any error or omission in this guide or for any category of loss or damage suffered in connection with your use of the information in this guide.