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Growthpoint (ASX:GOZ) Securityholders

Please note, Growthpoint does not provide taxation advice and this information does not constitute personal advice, tax advice or financial advice. If you have any doubts about your tax position, or if you require advice or any further information about your tax affairs or the completion of an Australian Income Tax Return, you should consult your professional adviser without delay.

FY24 distribution components

Distributions

PeriodPayment dateAmount (cents per stapled security)
Six months ended 30 June 202431 August 20249.65
Six months ended 31 December 202329 February 20249.65

 

Distribution component – Australian tax residents

Year ended 30 June 2024

 
Distribution19.3 cents
Interest0.83%
Other taxable Australian income52.82%
Capital gains discount – taxable Australian property9.16%
AMIT CGT gross up amount9.16%
AMIT Franked dividends0.32%
AMIT cost base net amount – excess/(shortfall)27.71%

 

Tax base calculation based on relative NTA

 Growthpoint Properties Australia LtdGrowthpoint Properties Australia TrustGrowthpoint Group total
30 June 20241.31%98.69%100.00%
31 December 20232.22%97.78%100.00%

 

Distribution component – non-tax residents

FY23 distribution components

Distributions

PeriodPayment dateAmount (cents per stapled security)

Six months ended 30 June 2023

31 August 202310.7

Six months ended 31 December 2022

28 February 202310.7

 

Distribution component – Australian tax residents

Year ended 30 June 2023

 
Distribution21.4 cents
Interest0.70%
Other taxable Australian income57.05%
Capital gains discount – taxable Australian property13.86%
AMIT CGT gross up amount13.86%
AMIT cost base net amount – excess/(shortfall)14.54%

 

Tax base calculation based on relative NTA

 Growthpoint Properties Australia LtdGrowthpoint Properties Australia TrustGrowthpoint Group total

30 June 2023

2.18%97.82%100.00%

31 December 2022

2.39%97.61%100.00%

 

Distribution component – non-tax residents

FY22 distribution components

Distributions

PeriodPayment dateAmount (cents per stapled security)

Six months ended 30 June 2022

31 August 202210.4

Six months ended 31 December 2021

28 February 202210.4

 

Distribution component – Australian tax residents

Year ended 30 June 2022

 
Distribution20.8 cents
Interest0.21%
Other taxable Australian income65.68%
Capital gains discount – taxable Australian property0.00%
AMIT CGT gross up amount0.00%
AMIT cost base net amount – excess/(shortfall)34.11%

 

Tax base calculation based on relative NTA

 Growthpoint Properties Australia LtdGrowthpoint Properties Australia TrustGrowthpoint Group total

30 June 2022

2.32%97.68%100.00%

31 December 2021

2.35%97.65%100.00%

 

Distribution component – non-tax residents

FY21 distribution components

Distributions

PeriodPayment dateAmount (cents per stapled security)

Six months ended 30 June 2021

31 August 202110.00

Six months ended 31 December 2020

26 February 202110.00

 

Distribution component – Australian tax residents

Year ended 30 June 2021

 
Distribution20.0 cents
Interest0.23%
Other taxable Australian income57.04%
Capital gains discount – taxable Australian property5.25%
AMIT CGT gross up amount5.25%
AMIT cost base net amount – excess/(shortfall)32.23%

 

Tax base calculation based on relative NTA

 Growthpoint Properties Australia LtdGrowthpoint Properties Australia TrustGrowthpoint Group total

30 June 2021

2.55%97.45%100.00%

31 December 2020

2.75%97.25%100.00%

 

Distribution component – non-tax residents

FY20 distribution components

Distributions

PeriodPayment dateAmount (cents per stapled security)

Six months ended 30 June 2020

31 August 202010.00

Six months ended 31 December 2019

28 February 202010.80

 

Fully franked dividend

PeriodPayment dateAmount (cents per share)

Six months ended 31 December 2019

28 February 20201.0

 

Distribution component – Australian tax residents

Year ended 30 June 2020

 
Distribution20.8 cents
Interest1.76%
Other taxable Australian income68.76%
Capital gains discount – taxable Australian property0.00%
AMIT CGT gross up amount0.00%
AMIT cost base net amount – excess/(shortfall)129.48%

 

Tax base calculation based on relative NTA

 Growthpoint Properties Australia LtdGrowthpoint Properties Australia TrustGrowthpoint Group total

30 June 2020

2.90%97.10%100.00%

31 December 2019

1.96%98.04%100.00%

 

Distribution component – non-tax residents

FY19 distribution components

Distributions

Period

Payment date

Amount (cents per security)

Six months ended 30 June 2019

30 August 201911.60

Six months ended 31 December 2018

28 February 201911.40

 

Distribution component – Australian tax residents

Year ended 30 June 2019

 
Distribution23.0 cents
Interest0.42%
Other taxable Australian income41.12%
Capital gains discount – taxable Australian property3.33%
AMIT CGT gross up amount3.33%
AMIT cost base net amount – excess151.80%

 

Tax base calculation based on relative NTA

 Growthpoint Properties Australia LtdGrowthpoint Properties Australia TrustGrowthpoint Group total
30 June 20192.95%97.05%100.00%
31 December 20182.93%97.07%100.00%
29 November 20182.79%97.21%100.00%

 

Distribution component – non-tax residents

FY18 distribution components

Distributions

PeriodPayment dateAmount
(cents per security)
DRP price
(cents per security)
Six months ended 30 June 201831 August 201811.20358.00
Six months ended 31 December 201728 February 201811.00329.00

 

Distribution component – Australian tax residents

Year ended 30 June 2018 
Distribution22.2 cents
Interest0.42%
Other taxable Australian income53.83%
Capital gains discount – taxable Australian property27.19%
AMIT CGT gross up amount27.19%
AMIT cost base net amount – (shortfall)1(8.62%)

 

Tax base calculation based on relative NTA

 Growthpoint Properties Australia LtdGrowthpoint Properties Australia TrustGrowthpoint Group total
31 August 20182.99%97.01%100.00%
31 December 20173.04%96.96%100.00%

 

Distribution component – non-tax residents

FY17 distribution components

Distributions

PeriodPayment dateAmount
(cents per security)
DRP price
(cents per security)
Six months ended 30 June 201731 August 201710.90n/a
Six months ended 31 December 201628 February 201710.60320.00

 

Distribution component – Australian tax residents

Year ended 30 June 2017

 
Distribution21.5 cents
Interest0.27%
Other taxable Australian income45.00%
Capital gains discount – taxable Australian property8.76%
AMIT CGT gross up amount8.76%
AMIT cost base net amount – excess137.21%

 

Tax base calculation based on relative NTA

 Growthpoint Properties Australia LtdGrowthpoint Properties Australia TrustGrowthpoint Group total
30 June 20173.30%96.70%100.00%
31 December 20163.50%96.50%100.00%
31 October 201613.07%96.93%100.00%
31 September 201623.44%96.56%100.00%

 

Distribution component – non-tax residents

FY16 distribution components

Distributions

PeriodPayment dateAmount
(cents per security)
DRP price
(cents per security)
Six months ended 30 June 201631 August 201610.30310.00
Six months ended 31 December 201529 February 201610.20291.00

 

Tax deferred percentages

 Distribution (cents)Tax deferred (%)
Year ended 30 June 201620.555.5%

 

Tax base calculation based on relative NTA

 Growthpoint Properties Australia LtdGrowthpoint Properties Australia TrustGrowthpoint Group total
30 June 20163.49%96.51%100.00%
31 December 20153.55%96.45%100.00%

 

Distribution component – non-tax residents

FY15 distribution components

Distributions

PeriodPayment dateAmount
(cents per security)
DRP price
(cents per security)
Six months ended 30 June 201531 August 20159.90n/a
Six months ended 31 December 201427 February 20159.80273.00

 

Tax deferred percentages

 Distribution (cents)Tax deferred (%)
Year ended 30 June 201519.771%

 

Tax base calculation based on relative NTA

 Growthpoint Properties Australia LtdGrowthpoint Properties Australia TrustGrowthpoint Group total
30 June 20153.69%96.31%100.00%
31 December 20143.89%96.11%100.00%

 

Distribution component – non-tax residents

FY14 distribution components

Distributions

PeriodPayment dateAmount
(cents per security)
DRP price
(cents per security)
Six months ended 30 June 201429 August 20149.60242.00
Six months ended 31 December 201328 February 20149.40241.00

 

Tax deferred percentages

 Distribution (cents)Tax deferred (%)
Year ended 30 June 201419.077%

 

Tax base calculation based on relative NTA

 Growthpoint Properties Australia LtdGrowthpoint Properties Australia TrustGrowthpoint Group total
30 June 201414.15%95.85%100.00%
31 December 201324.12%95.88%100.00%

 

Distribution component – non-tax residents

FY13 distribution components

Distributions

PeriodPayment dateAmount
(cents per security)
DRP price
(cents per security)
Six months ended 30 June 201330 August 20139.30235.00
Six months ended 31 December 201228 February 20139.00218.00

 

Tax deferred percentages

 Distribution (cents)Tax deferred (%)
Year ended 30 June 201318.370%

 

Tax base calculation based on relative NTA

 Growthpoint Properties Australia LtdGrowthpoint Properties Australia TrustGrowthpoint Group total
30 June 20134.18%95.82%100.00%
31 December 20124.26%95.74%100.00%
FY12 distribution components

Distributions

PeriodPayment dateAmount
(cents per security)
DRP price
(cents per security)
Six months ended 30 June 201231 August 20128.90 (GOZ)
7.60 (GOZNA)
202.00 (GOZ)
202.00 (GOZNA)
Six months ended 31 December 201129 February 20128.70 (GOZ)
7.50 (GOZNA)
n/a
n/a

 

Tax deferred percentages

 Distribution (cents)Tax deferred (%)
Year ended 30 June 201217.684%

 

Tax base calculation based on relative NTA

 Growthpoint Properties Australia LtdGrowthpoint Properties Australia TrustGrowthpoint Group total
30 June 20124.20%95.80%100.00%
31 January 201214.16%95.84%100.00%
31 December 20114.14%95.86%100.00%
31 July 201124.13%95.87%100.00%
FY11 distribution components

Distributions

PeriodPayment dateAmount (cents per security)
Six months ended 30 June 201131 August 20118.70
Six months ended 31 December 201028 February 20118.40 (GOZ)
4.52 (GOZNA)

 

Tax deferred percentages

 Distribution (cents)Tax deferred (%)
Year ended 30 June 201117.188%

 

Tax base calculation based on relative NTA

 Growthpoint Properties Australia LtdGrowthpoint Properties Australia TrustGrowthpoint Group total
30 June 20114.12%95.88%100.00%
20 June 201114.09%95.91%100.00%
31 December 20104.07%95.93%100.00%
30 September 201024.15%95.85%100.00%
FY10 distribution components

Distributions

PeriodPayment dateAmount (cents per security)
Six months ended 30 June 201031 August 20108.50
Six months ended 31 December 200926 February 20105.50

 

Tax deferred percentages

 Distribution (cents)Tax deferred (%)
Year ended 30 June 201014.0100%

 

Tax base calculation based on relative NTA

 Growthpoint Properties Australia LtdGrowthpoint Properties Australia TrustGrowthpoint Group total
30 June 20104.14%95.86%100.00%
31 December 20094.10%95.90%100.00%
24 September 20098.90%91.10%100.00%
5 August 20098.90%91.10%100.00%
FY09 distribution components

Distributions

PeriodPayment dateAmount (cents per security)
Six months ended 30 June 200931 August 20090.750
Six months ended 31 December 200827 February 20091.250