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 the 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. 

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%

1 January 2006 - 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%

1 July 2018 - 31 December 2018

74.52%

25.48%

1 January 2019 - 30 June 2019

74.90%

25.10%

1 July 2019 - 29 November 2019

 74.82%

25.18%