dividends, page-4

What?s the difference between a dividend and a distribution?
Dividends are paid to shareholders by companies out of their profits.

Distributions are paid to investors by trusts, like the Macquarie DDR Trust. Distributions are usually made up of income - for example, rental income - and may also include a capital payment to investors - for example, if a property was sold.

Source http://www.macquarie.com.au/au/property/mdt/investor_centre/faq.htm#difference_distribution