Distributions

The Responsible Entity has resolved to pay half yearly distributions, payable within two calendar months of the December and June half years.

Distributions will be paid by a cheque posted to the unit holder’s address as it appears on the Register or by direct credit to the account nominated by the Securityholder for this purpose. Securityholders will also be sent distribution statements, detailing their distributions, and an annual tax statement which will include any tax-deferred component of their distributions.

 

Previous distributions

Period ended Amount 
(cents per unit / security)
DRP price 
(cents per unit / security)
31 December 2016 10.60 320.00
30 June 2016 10.30 310.00
31 December 2015 10.20 291.00
30 June 2015 9.90 n/a
31 December 2014 9.80 273.00
30 June 2014 9.60 242.00
31 December 2013 9.40 241.00
30 June 2013 9.30 235.00
31 December 2012 9.00 218.00
30 June 2012 8.90 (GOZ)
7.60 (GOZNA)
202.00
202.00
31 December 2011 8.70 (GOZ)
7.50 (GOZN)
n/a
n/a
30 June 2011 8.70 n/a
31 December 2010 8.40 (GOZ)
4.52 (GOZNA)
n/a
n/a
30 June 2010 8.50 n/a
31 December 2009 5.50 n/a
30 June 2009 0.750 n/a
31 December 2008 1.250 n/a
30 September 2008 1.250 33.15
30 June 2008 2.025 34.76
31 March 2008 2.025 n/a
31 December 2007 2.025 n/a
30 September 2007 2.025 n/a

 

 Tax deferred percentages

  Distribution (cents)  Tax deferred (%)
Year ended 30 June 2016 21.3 55.5%
Year ended 30 June 2015 19.7 71%
Year ended 30 June 2014 19.0 77%
Year ended 30 June 2013 18.3 70%
Year ended 30 June 2012 17.6 84%
Year ended 30 June 2011 17.1 88%
Year ended 30 June 2010 14.0 100%

Tax base calculation based on relative NTA

  Growthpoint Properties 
Australia Ltd
Growthpoint Properties 
Australia Trust
Growthpoint 
Group total
31 December 2016

3.50%

96.50%

100%
31 October 2016
(Following the issue of securities for the compulsory acquisition of the outstanding ordinary units in Growthpoint Metro Office Fund)

3.07%

96.93%

100%
30 September 2016 (Following the issue of Units for the transfer of the GMF Units to GOZ pursuant to GOZ's Takeover Offer)

3.44%

96.56%

100%
30 June 2016

3.49%

96.51%

100.00%
31 December 2015

3.55%

96.45%

100.00%
30 June 2015 3.69% 96.31% 100.00%
31 December 2014  3.89% 96.11% 100.00%
30 June 2014 
(following June 2014 rights offer)
4.15% 95.85% 100.00%
31 December 2013
(following Nov 2013 rights offer)
4.12% 95.88% 100.00%
30 June 2013 4.18% 95.82% 100.00%
31 December 2012 4.26% 95.74% 100.00%
30 June 2012 4.20% 95.80% 100.00%
31 January 2012
(following Jan 2012 rights offer)
4.16% 95.84%

100.00%

31 December 2011 4.14% 95.86% 100.00%
31 July 2011
(following July 2011 rights offer)
4.13% 95.87% 100.00%
30 June 2011 4.12% 95.88% 100.00%
20 June 2011 
(following issue of securities to RBV unitholders who accepted takeover offer)
4.09% 95.91% 100.00%
31 December 2010 4.07% 95.93% 100.00%
30 September 2010 
(following 2010 rights offer)
4.15% 95.85% 100.00%
30 June 2010 4.14% 95.86% 100.00%
31 December 2009 4.10% 95.90% 100.00%
24 September 2009 8.90% 91.10% 100.00%
5 August 2009 8.90% 91.10% 100.00%

 

If I sell my stapled securities, how do I calculate my capital gains tax?

A Growthpoint Properties Australia stapled security comprises two separate assets for capital gains tax purposes (one share in Growthpoint Properties Australia Limited and one unit in Growthpoint Properties Australia Trust).

For capital gains tax purposes, you need to apportion the cost of each stapled security and the proceeds on 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 possible method of apportionment is on the basis of the relative Net Tangible Assets of the individual entities.

The historic Net Tangible Asset apportionment for entities in the Group is reflected in the table above.