State Street Global Advisors Australia Services Limited has announced the STW ETF distribution December 2025 for the SPDR S&P/ASX 200 ETF (ASX: STW). The Company declared a cash distribution of 70.1100 cents per unit for the period ending 31 Dec 2025. This represents a substantial payout for unitholders in Australia’s largest exchange-traded fund by assets.
The STW ETF December distribution includes 18.3623 cents worth of franking credits and 0.6930 cents worth of foreign tax credits. The record date for this distribution is 31 Dec 2025, with units trading ex-distribution from commencement of trading on 30 Dec 2025.
What Components Make Up the STW ETF Distribution December 2025?
The STW ETF December 2025 payout comprises multiple income streams reflecting the diversified nature of the S&P/ASX 200 Index. Net dividends franked represent 60.4627% of the total distribution, forming the largest component. Conduit foreign income accounts for 19.8687% of the total distribution amount.
Other income contributes 7.9593% to the STW ETF distribution December 2025. Interest subject to non-resident withholding tax represents 2.6524% of the total payout. The remaining components include dividend unfranked at 1.0613%, foreign income other at 1.7946%, and clean building MIT income at 0.0800%.
When Will Unitholders Receive the STW ETF December Distribution Payment?
The Company will pay the STW ETF December 2025 payout on 13 Jan 2026 to eligible unitholders. Units began trading ex-distribution from the commencement of trading on 30 Dec 2025. The primary market for applications and redemptions closed on 30 Dec 2025 and reopened on 31 Dec 2025.
Figure 2: Illustrative image showing financial analysis
Unitholders with a registered bank account will receive distributions by direct credit unless they elected distribution reinvestment. The STW ETF distribution December 2025 will be met by reinvestment for unitholders without bank account details on file. The Distribution Reinvestment Plan is not available to US investors per the Company’s policy.
STW ETF Distribution December 2025 Tax Treatment for Australian Investors
The STW ETF December distribution includes significant franking credits valued at 18.3623 cents per unit. Australian resident taxpayers can potentially claim these franking credits in their tax returns. Foreign tax credits of 0.6930 cents per unit are also available for eligible investors.
The Company provides detailed tax component estimates for the STW ETF distribution December 2025 period. Actual full-year tax components will be confirmed in each unitholder’s Attribution Managed Investment Trust Member Annual Statement. This statement will be available after the financial year end on 30 Jun 2026.
What is the Managed Investment Trust Status for STW ETF December Distribution?
The State Street SPDR S&P/ASX 200 ETF declares that it is a managed investment trust for taxation purposes. This declaration applies under Subdivision 12-H of the Taxation Administration Act 1953 for the income year ending 30 Jun 2026. The STW ETF distribution December 2025 relates to the trust’s year of income ending 30 Jun 2026.
For Section 12-405 of Schedule 1 of the TAA 1953, the Fund Payment portion is calculated specifically. The calculation includes Australian Sourced Income, Other Income, and Capital Gains Taxable Australian Property components. Discounted capital gains are multiplied by two for this STW ETF December 2025 payout calculation methodology.
ETF Price Performance
State Street SPDR S&P/ASX 200 ETF units trade at AUD 77.99 with a fund size of AUD 6.23 billion as on 31 Dec 2025. The ETF has traded in a 52-week range of AUD 64.59 to AUD 81.89 per unit.
What Investors Should Know About the STW ETF December 2025 Payout
The STW ETF distribution December 2025 demonstrates the fund’s ability to generate consistent income from Australia’s largest listed companies. The substantial franking credit component of 18.3623 cents provides tax-effective income for Australian resident investors. The distribution payment date of 13 Jan 2026 provides clarity for investors planning their cash flow requirements.
The managed investment trust status provides tax transparency for Australian investors through clear component breakdowns. The detailed component breakdown of the STW ETF distribution December 2025 enables investors to accurately assess their tax position. The fund’s governance structure under State Street Global Advisors Australia Services Limited ensures professional management and unitholder protection.
FAQs
Q1. How much is the STW ETF distribution December 2025 per unit?
Ans. The STW ETF December distribution is 70.1100 cents per unit in cash, plus 18.3623 cents worth of franking credits and 0.6930 cents worth of foreign tax credits. This represents the distribution for the period ending 31 Dec 2025.
Q2. When will the STW ETF December 2025 payout be paid?
Ans. The distribution will be paid on 13 Jan 2026. The record date is 31 Dec 2025, and units began trading ex-distribution from commencement of trading on 30 Dec 2025.
Q3. What is the largest component of the STW ETF distribution December 2025?
Ans. Net dividends franked represent the largest component at 60.4627% of the total distribution. Conduit foreign income is the second largest component at 19.8687% of the STW ETF December distribution.
Q4. Can I reinvest my STW ETF December distribution?
Ans. Yes, unitholders can participate in the Distribution Reinvestment Plan unless they are US investors. Distributions will automatically reinvest in additional units for participants. Notifications of payment method changes could be submitted until close of business 31 Dec 2025.
