I'm no expert/accountant, however I have several in my SMSF and from a layman's perspective....
Annual statement... correct.
Dividend vs Distribution... the main difference is that a dividend must be received before 1st July to be included in the pre-July financial year whereas a distribution can be received after June 30th and be income from the pre-July financial year. The annual statement indicates all income that has to be declared.
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