Investor Centre

Distributions & Tax

Annual Taxation Guide

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.

 

DATESAVEO GROUP LIMITEDAVEO GROUP TRUST
Acquisitions/ sales on market:  
November 2004 - 31 December 200448.38%51.62%
1 January 2005- 30 June 200549.01%50.99%
1 July 2005 - 31 December 200547.42%52.58%
31 December 2005 - 30 June 200638.44%61.56%
1 July 2006- 31 December 200666.18%33.82%
1 January 2007- 30 June 200769.60%30.40%
1 July 2007- 31 December 200770.33%29.67%
1 January 2008 - 30 June 200871.91%28.09%
1 July 2008 - 31 December 200868.82%31.18%
1 January 2009 - 30 June 200968.81%31.19%
1 July 2009 - 31 December 200970.10%29.90%
1 January 2010 - 30 June 201071.25%  28.75%
1 July 2010 - 31 December 201071.96%28.04%
1 January 2011 - 30 June 201173.16%26.84%
1 July 2011 - 31 December 201172.78%27.22%
1 January 2012 - 30 June 201267.47%32.53%
1 July 2012 - 31 December 201264.50%35.50%
1 January 2013 - 30 June 201358.71%41.29%
1 July 2013 - 31 December 201360.37%39.63%
1 January 2014 - 30 June 201461.01%38.99%
1 July 2014 - 31 December 201460.96%39.04%
1 January 2015 - 30 June 201562.26%37.74%
1 July 2015 - 30 June 201665.74%34.26%
1 July 2016 - 31 December 201667.89%32.11%
1 January 2017 - 30 June 201771.71%28.29%
1 July 2017 - 31 December 201773.13%26.87%
1 January 2018 - 30 June 201877.25%22.75%