Statement of income distribution: electronic filing and reporting requirements for trusts and funds to authorities and recipients. Persons responsible for paying or crediting income on behalf of business trusts, securitisation trusts and investment funds must electronically furnish prescribed e Forms to the tax commissioner of the jurisdiction where the entity's principal office is situated and provide downloadable, verified statements to unit holders or investors. Forms 64A-64F set out detailed itemisation by heads of income, recipient identification, required attachments and accountant verification; the tax systems administration must specify filing procedures, portal standards, and security, archival and retrieval policies.