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 have received a distribution for the period ended 30 June 2024 from a Spaceship Voyager portfolio, you’ll receive an Attribution Managed Investment Trust Member Annual (AMMA) Statement for FY24.

We’ve prepared this guide to help Australian resident individual investors in a Spaceship Voyager portfolio understand their 2024 AMMA Statement and complete their 2024 income tax return. If you use myTax to prepare your income tax return, check the pre-filled amounts against the AMMA statement you received and correct them if necessary.

This guide applies to you if:

From the income year ended 30 June 2024, individual taxpayers receiving trust distributions are now also required to complete a Trust Income Schedule, providing details of the trust making the payment and the taxable components that can be taken from your AMMA statement. Please consult the ATO publication ‘How to get the trust income schedule’ for more.

The completed schedule will need to be lodged with your 2024 Tax Return.

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 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.

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:

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

If you sold any of your units in a Spaceship Voyager portfolio during the year ended 30 June 2024, you may have made a capital gain or loss. To assist in calculating your gain or loss, you can download the 'Personal investors guide to capital gains tax 2024' information booklet from the ATO.

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 a Spaceship Voyager portfolio during the year ended 30 June 2024 or associated with a cost base reduction due to an AMIT cost base net increase.

Important Information: 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, and 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.