Distributions and Tax
Corporate Transactions
Unit Prices
Publications
Distributions and Tax
Please refer to the table below for historical distribution and taxation information for GIT:
| Ordinary |
Distribution (cpu) |
Taxable (%) |
Tax Free |
Tax Deferred |
| 1995/1996 |
GIT |
10.20 |
71.62 |
6.52 |
21.86 |
| 1996/1997 |
GIT |
10.25 |
65.08 |
12.07 |
22.85 |
| 1997/1998 |
GIT |
10.30 |
80.48 |
8.55 |
10.97 |
| 1998/1999 |
GIT |
10.50 |
69.63 |
12.14 |
18.23 |
| 1999/2000 |
GIT |
10.50 |
46.15 |
15.28 |
38.57 |
| 2000/2001 |
GIT |
11.44 |
61.66 |
12.67 |
25.67 |
| 2001/2002 |
GIT |
11.80 |
73.60 |
11.80 |
14.60 |
| 2002/2003 |
GIT |
12.23 |
63.80 |
- |
36.20 |
| 2003/2004 |
GIT |
13.45 |
43.40 |
(1) |
52.30 |
| 2004/2005 |
GIT |
6.95 |
69.121 |
(2) |
28.587 |
| Other |
Distribution (cpu) |
Taxable (%) |
Tax Free (%) |
Tax Deferred (%) |
| 2000/2001 |
GITNB |
2.133 |
61.66 |
12.67 |
25.67 |
| 2000/2001 |
MIP |
3.173 |
47.08 |
11.00 |
41.92 |
(1) Capital Gains Concession of 4.3%
(2) Capital Gains Concession of 2.292%
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Takeover of AMP Industrial Trust (AIP)
Roll-over Relief
In relation to the successful takeover of AIP by Goodman Funds Management Limited as Responsible Entity for GIT, we confirm that a Class Ruling was issued by the Australian Taxation Office in March 2004 confirming that scrip for scrip roll-over relief is available to the former Unitholders of AIP who exchanged their units in that trust for units in GIT.
Click here
to view the Class Ruling (pdf 221KB).
It is important to note that the roll-over relief only applies to the scrip consideration received by the former Unitholders of AIP units and not the cash component, as explained in section 11.2 of the
Bidder’s Statement
(pdf 1.7MB) dated 18 July 2003 and noted in paragraph 15 of the Class Ruling.
Consideration
The consideration to former Unitholders of AIP equated to 0.811 of a GIT unit plus $0.05 cash for every AIP unit they held. Former foreign Unitholders of AIP should refer to section 13.9 of
Bidder’s Statement
(pdf 1.7MB)
Distributions
If a Unitholder accepted the offer and became a registered holder of GIT units by 30 September 2003, they were entitled to the distribution for that quarter.
Takeover of Macquarie Industrial Trust (MIP)
Unitholders that accepted our takeover offer of MIP received 0.81 GIT units for each MIP unit held.
Please refer to section 11 – Taxation Report in the
Notice of Meeting and Explanatory Memorandum
dated 28 September 2000.
The last trading price of MIP on 18 October 2000 was $1.07 and the closing price of GIT on 26 October 2000 was $1.29.
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The historical unit prices for GIT are provided below:
Macquarie Goodman Industrial Trust (59KB)
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To view historical publications for GIT, please click the links below: