Hi. The distribution statement that I've received from ALX.asx...

Hi. The distribution statement that I've received from ALX.asx states ' Australian resident individual taxpayers should include the distributions in your tax return for the year ending 30 June 2024 in line with the income

categorisation in the above table. 100% of the unfranked amount of the dividend from ATLAX has been declared to be conduit foreign income(CFI), which is exempt from Australian withholding tax for non-resident securityholders.'

Does this means I need to include this dividend into 2023-24 income tax return ? That's weird because this dividend was declared (on 19 September 2024) and received (on 07 October 2024) after 30 June 2023. I thought dividends are only included in tax return according to their payment date and when actually the payment is received. Therefore, this dividend should be included in the income tax return for the year ending 30 June 2025 or am I missing anything?

Also, as an Australian tax resident, shouldn't the full distribution of 20cents be taxed at the individual income tax rate ? And the CFI implication is only for non- residents? Or there are special rules apply to ALX.asx.

Thanks in advance.