Taxation Information

Restructure of Westfield Group and Merger of Westfield Group’s Australian and New Zealand Business with Westfield Retail Trust.

This restructure and merger resulted in the creation of two new listed property groups, Scentre Group and Westfield Corporation, on 30 June 2014.

An overview of the taxation implications of the restructure and merger were included in the securityholder booklets.

For historical taxation information please contact Investor Relations on +61 2 9358 7877  or investor@scentregroup.com.

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Stapled Securities and Capital Gains Tax

General information can be found at the ATO website. Additional tax information can be found at 'Frequently Asked Questions'

TAXATION COMPONENTS AND TAX GUIDES

Scentre Group will produce an Annual Taxation Statement for all securityholders who received a distribution from the Group during the relevant financial year. The Tax Statements will be mailed to investors during July, along with a Tax Guide to assist in the completion of your tax return. The taxation components of Scentre Group distributions from 2014 onwards and the corresponding annual Tax Guides will be available on this site, with Scentre Group’s first Taxation Guide and Taxation Statements issues in respect of the 2015 year.

AMIT FAQ

Fund Payment Notice

Australian Capital Gains Tax Considerations

A Scentre Group Stapled Security comprises four separate assets for capital gains tax purposes (one Scentre Group Limited share, one Scentre Group Trust 1 unit, one Scentre Group Trust 2 unit and one Scentre Group Trust 3 unit). 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. 

DATESCENTRE GROUP
LIMITED
SCENTRE GROUP
TRUST 1
SCENTRE GROUP
TRUST 2
SCENTRE GROUP
TRUST 3
SCENTRE GROUP
TOTAL
31 Dec 20215.36%36.94%57.60%0.10%100%
30 JUN 20215.25%36.81%57.84%0.10%100%
31 DEC 20205.09%36.82%58.00%0.09%100%
30 JUN 20204.74%36.64%58.53%0.09%100%
31 DEC 20193.86%39.00%57.07%0.07%100%
30 JUN 20193.23%39.36%57.35%0.06%100%
31 DEC 20183.74%38.93%57.24%0.09%100%
30 JUN 20183.44%38.52%57.96%0.08%100%
31 DEC 20173.67%38.01%58.24%0.08%100%
30 JUN 20173.76%36.90%59.26%0.08%100%
31 DEC 20164.33%36.48%59.06%0.13%100%
30 JUN 20164.42%35.56%59.89%0.13%100%
31 DEC 20154.17%34.83%60.87%0.13%100%
30 JUN 20153.74%34.39%61.74%0.13%100%
31 DEC 20144.33%34.07%61.49%0.11%100%
30 JUN 20143.94%33.34%62.72%0.00%100%

Cost Base Information

US IRS Forms 8937

Report of Organisational Actions Affecting Basis of Securities

Historical Information