Distributions & Tax

Record of distribution and tax components

Period ending/record date Payment date Distribution amount Tax components
Final return of capital / 4 Jan 2019 17 May 2019 4.017 cps  
31 December 2018/ 4 Jan 2019 8 February 2019 0.75 cps  
Return of capital - 4 Jan 2019 31 January 2019 70.0 cps  
30 September 2018 7 November 2018 0.75 cps  
FY2019   75.517cps
  • Discounted capital gains - 14.59%
  • Concessional capital gains - 40.35%
  • Tax deferred income - 1.99%
  • Return of capital - 43.07%
The following MIT Fund Payment notice, which can be accessed via this link is applicable only to non-resident security holders, their custodians and other managed investment trusts and has been provided by Abacus for the purposes of section 12-395 of Schedule 1 of the Taxation Administration Act 1953
30 June 2018 8 August 2018 0.75 cps  
31 March 2018 9 May 2018 0.75 cps  
31 December 2017 8 Febrary 2018 0.75 cps  
30 September 2017 7 November 2017 0.75 cps  
FY2018   3.00cps 100% tax deferred
30 June 2017 8 August 2017 0.75 cps  
31 March 2017 9 May 2017 0.75 cps  
31 December 2016 8 February 2017 0.75 cps  
30 September 2016 7 November 2016 0.75 cps  
FY2017   3.00 cps 100% tax deferred
30 June 2016 8 August 2016 0.50 cps  
31 March 2016 9 May 2016 0.50 cps  
31 December 2015 8 February 2016 0.50 cps  
30 September 2015 6 November 2015 0.50 cps  
FY2016   2.00 cps 100% tax deferred
30 June 2015 7 August 2015 0.50 cps  
31 March 2015 8 May 2015 0.50 cps  
31 December 2014 6 February 2015 0.50 cps  
30 September 2014 7 November 2014 0.50 cps  
FY2015   2.00 cps 100% tax deferred
30 June 2014 8 August 2014 0.50 cps  
31 March 2014 9 May 2014 0.50 cps  
31 December 2013 7 February 2014 0.50 cps  
30 September 2013 8 November 2013 0.50 cps  
FY2014   2.00 cps 100% tax deferred
30 June 2013 8 August 2013 0.50 cps  
31 March 2013 9 May 2013 0.50 cps  
31 December 2012 7 February 2013 1.125 cps  
30 September 2012 8 November 2012 1.125 cps  
FY2013   3.25 cps 100% tax deferred
30 June 2012 8 August 2012 1.125 cps  
31 March 2012 9 May 2012 1.125 cps  
31 December 2011 7 February 2012 1.125 cps  
30 September 2011 8 November 2011 1.125 cps  
FY12   4.50 cps 100% tax deferred
30 June 2011 8 August 2011 1.125 cps  
31 March 2011 9 May 2011 1.125 cps  
31 December 2010 7 February 2011 2.0625 cps  
30 September 2010 8 November 2010 2.0625 cps  
FY11   6.375 cps 100% tax deferred
30 June 2010 6 August 2010 2.0625 cps  
31 March 2010 7 May 2010 2.0625 cps  
31 December 2009 5 February 2010 2.0625 cps  
30 September 2009 6 November 2009 2.0625 cps  
FY10   8.25 cps 100% tax deferred
30 June 2009 7 August 2009 3.625 cps  
31 March 2009 8 May 2009 0.50 cps  
31 December 2008 6 February 2009 2.0625 cps  
30 September 2008 6 November 2008 2.0625 cps  
FY09   8.25 cps 100% tax deferred
30 June 2008 7 August 2008 2.0625 cps  
31 March 2008 8 May 2008 2.00 cps  
31 December 2007 6 February 2008 2.00 cps  
30 September 2007 6 November 2007 2.00 cps  
FY08   8.0625 cps 100% tax deferred
30 June 2007 9 August 2007 2.00 cps  
31 March 2007 10 May 2007 2.00 cps  
Six months ended 30 June 2007   4.00 cps 100% tax deferred

Notes:

  1. Abacus Hospitality Fund is a stapled entity made up of the Abacus Hospitality Trust and Abacus Hospitality Limited. To date, all distributions have been paid by the Trust.
  2. The Trust is a managed investment scheme for the purposes of sub-division 12-H of the Taxation Administration Act 1953 in respect of the year ending 30 June 2009.
  3. Quarterly estimates of tax components are superseded by the full year figures which are based on audited financial statements.

Record of cost base information

For capital gains tax purposes, investors who sell their Abacus Hospitality Fund securities will need to apportion the cost of each security and the consideration received on disposal of each security between the unit in Abacus Hospitality Trust and the share in Abacus Hospitality Limited.

Detailed information on the CGT consequences of disposal of stapled securities is provided on the Australian Tax Office website.

To assist investors in calculating their CGT position, the following information is provided on the apportionment of the security issue price between the Trust and the Company:

Securities issued pursuant to offer documents

Date of offer document Issue price of securities Abacus Hospitality Trust Abacus Hospitality Limited
27 March 2008 $1.03 adjusted daily by accrued distributions* 95% 5%
2 March 2007 $1.00 adjusted daily by accrued distributions* 95% 5%

* view the record of daily prices of securities under the 2007 and 2008 offer documents.

Securities issued pursuant to the DRP

Date of issue* Issue price Abacus Hospitality Trust Abacus Hospitality Limited
31 December 2008 $1.0094 95% 5%
30 September 2008 $1.0094 95% 5%
30 June 2008 $1.0094 95% 5%
31 March 2008 $0.98 95% 5%
31 December 2007 $0.98 95% 5%
30 September 2007 $0.98 95% 5%
30 June 2007 $0.98 95% 5%
31 March 2007 $0.98 95% 5%

* the date of issue of securities pursuant to the DRP is the record date of the relevant distribution