360 Capital Mortgage REIT Confirms Distribution Payment Under AMIT Tax Regime

3 min read | July 07, 2026 04:12 AM AEST | By Manish Choudhary

360 Capital Mortgage REIT Confirms Distribution Payment Under AMIT Tax Regime

Key Points

Company and ASX code: 360 Capital Mortgage REIT (TCF)
Update: Distribution payment under the AMIT regime
Details: AUD 0.06000000 per unit, payment scheduled for 7/7/2026
Investor focus: FY26 annual tax statements expected in August 2026

Confirmed Distribution Payment Details

360 Capital Mortgage REIT has confirmed its distribution for the period ending 30 June 2026. The distribution amount is AUD 0.06000000 per ordinary unit, with payment set for 7 July 2026. The record date is 30 June 2026, and the ex-date is 29 June 2026.

The entire distribution is unfranked, with no conduit foreign income component reported. The company has not disclosed any currency arrangements related to the distribution payment to securityholders.

Adoption of the AMIT Regime

The trust's responsible entity has elected to operate under the Attribution Managed Investment Trust (AMIT) regime. This framework enables more flexible and tax-efficient income distributions, potentially improving after-tax returns for investors.

This strategic adoption aims to optimize the trust's tax position and enhance transparency in income distribution management, which investors may view positively.

Details on Unfranked Distribution

The announced distribution is fully unfranked, with no franking credits attached. The unfranked amount per security is AUD 0.06000000, meaning investors will not receive franking credits to offset personal tax liabilities.

The absence of franking credits could affect after-tax returns depending on individual tax circumstances. Investors should evaluate their tax positions accordingly.

Important Dates for Investors

Key dates include the record date on 30 June 2026, ex-date on 29 June 2026, and payment date on 7 July 2026. These dates determine eligibility for the distribution.

MIT statements will be provided on or before the payment date, with FY26 annual tax statements expected in August 2026, offering further tax-related details.

Investor Guidance and Upcoming Milestones

Investors should consider the tax implications of the unfranked distribution, as it will be taxed at their marginal rates, potentially impacting net returns.

The receipt of FY26 annual tax statements in August 2026 will be a key milestone, providing comprehensive information on the tax treatment of distributions to assist with tax planning.

Market Response and Share Price Considerations

The immediate impact of this distribution announcement on the share price is not clear from public data. Market participants may be assessing the effects of the unfranked distribution and AMIT regime adoption.

Analysts might also evaluate the long-term advantages of the AMIT framework for the trust’s financial performance and its capacity to maintain steady returns.

Conclusion: Strategic Benefits for 360 Capital Mortgage REIT

Paying distributions under the AMIT regime marks a strategic effort by 360 Capital Mortgage REIT to improve tax efficiency and clarify income distributions. This move supports the trust’s goal of providing regular, transparent financial returns.

As the trust continues with AMIT implementation, investors will focus on the potential benefits and implications for future distributions. The forthcoming FY26 tax statements will be essential for evaluating the trust’s financial health and tax strategy.

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