Apportionments

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For Australian capital gains tax purposes, an Aveo Group stapled security comprises two separate assets: an Aveo Group Trust unit and an Aveo Group Limited share. Security holders need to apportion the cost of each stapled security and the proceeds of sale of each stapled security over the separate assets that make up the stapled security. This apportionment should be done on a reasonable basis.

One basis of apportionment is to use the relative net asset value (NAV) of the individual entities for capital gains tax purposes. Refer to the ATO website for more information: https://www.ato.gov.au/General/Capital-gains-tax/Shares,-units-and-similar-investments/Stapled-securities/.

Using NAV as a basis, the table below outlines the apportionment percentages that will apply to the Aveo Group stapled securities. Please note that the correct allocation percentage to be used depends on the relevant date of the specific transaction. Consequently, the allocation percentage relevant for the acquisition of a parcel of Aveo Group stapled securities may differ from their disposal percentage. Aveo Group normally announces its NAV for each half and full year end.

Aveo Group does not provide taxation advice and this document does not constitute personal advice. If you have any doubts about your tax position, or if you require any further information about your tax affairs or the completion of an Australian Income Tax Return, please consult your professional adviser.

DATES AVEO GROUP LIMITED AVEO GROUP TRUST
Acquisitions/ sales on market:    
November 2004 - 31 December 2004 48.38% 51.62%
1 January 2005- 30 June 2005 49.01% 50.99%
1 July 2005 - 31 December 2005 47.42% 52.58%
31 December 2005 - 30 June 2006 38.44% 61.56%
1 July 2006- 31 December 2006 66.18% 33.82%
1 January 2007- 30 June 2007 69.60% 30.40%
1 July 2007- 31 December 2007 70.33% 29.67%
1 January 2008 - 30 June 2008 71.91% 28.09%
1 July 2008 - 31 December 2008 68.82% 31.18%
1 January 2009 - 30 June 2009 68.81% 31.19%
1 July 2009 - 31 December 2009 70.10% 29.90%
1 January 2010 - 30 June 2010 71.25%   28.75%
1 July 2010 - 31 December 2010 71.96% 28.04%
1 January 2011 - 30 June 2011 73.16% 26.84%
1 July 2011 - 31 December 2011 72.78% 27.22%
1 January 2012 - 30 June 2012 67.47% 32.53%
1 July 2012 - 31 December 2012 64.50% 35.50%
1 January 2013 - 30 June 2013 58.71% 41.29%
1 July 2013 - 31 December 2013 60.37% 39.63%
1 January 2014 - 30 June 2014 61.01% 38.99%
1 July 2014 - 31 December 2014 60.96% 39.04%
1 January 2015 - 30 June 2015 62.26% 37.74%
1 July 2015 - 30 June 2016 65.74% 34.26%
1 July 2016 - 31 December 2016 67.89% 32.11%
1 January 2017 - 30 June 2017 71.71% 28.29%
1 July 2017 - 31 December 2017 73.13% 26.87%
1 January 2018 - 30 June 2018 77.25% 22.75%
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