GARDA Capital Limited
GARDA Capital Limited (ASX: GCM) – delisted
GARDA Capital Limited was delisted in November 2019 following the internalisation transaction in which it was acquired by GARDA Property Group.
Annual Tax Statements
The following information is provided to assist investors in managing their tax affairs relating to their former investment in GARDA Capital Group.
Payment Amount
| DIV Amount | Ex DIV Date | Record Date | Payable | % Franked | Type | |
|---|---|---|---|---|---|---|
| GCM | 2.128c | June 28, 2018 | June 29, 2018 | July 13, 2018 | 53.01% | Final 1.128C FRANKED @ 27.5% |
| GCM | 1c | September 27, 2018 | September 28, 2018 | October 26, 2018 | 0% | Interim |
| GCM | 2.375c | December 28, 2018 | December 31, 2018 | January 24, 2019 | 47.37% | Interim 1.125C FRANKED @ 27.5% |
| GCM | 1.25c | March 28, 2019 | March 29, 2019 | April 18, 2019 | 0% | Interim |
| GCM | 4c | June 6, 2019 | June 7, 2019 | June 19, 2019 | 100% | Final 4C FRANKED@27.5% |
| GCM | 1.25c | June 27, 2019 | June 28, 2019 | August 22, 2019 | 0% | Final |
| GCM | 1.25c | September 27, 2019 | September 30, 2019 | October 18, 2019 | 0% | Interim |
NTA Apportionment
GARDA Capital Group (ASX code: GCM) was a stapled security structure comprising GARDA Capital Limited (GCL) and its subsidiaries and the GARDA Capital Trust (GCT) (GARDA Capital Group or Group). GCM was effectively acquired by GDF to form GARDA Property Group on 29 November 2019.
Each unit in GARDA Capital Trust was stapled to one share in GARDA Capital limited, and they could not be traded separately.
As each GCL share and GCT unit comprised separate GCT asset, as cost base must be determined for each of them by apportioning, on a reasonable basis, your total cost in each Group stapled-security between GCL shares and GCT units.
A reasonable basis to calculate a cost base for each GCL share and GCT unit was the allocation of the cost base determine from the net tangible asset (NTA) value of GCL and GCT.
| Date | GCL | GCT |
|---|---|---|
| June 30, 2019 | 28.54% | 71.46% |
| December 31, 2018 | 28.48% | 71.52% |
| June 30, 2018 | 27.98% | 72.02% |
| December 31, 2017 | 25.83% | 74.17% |
| June 30, 2017 | 22.83% | 77.17% |
| December 31, 2016 | 21.60% | 78.40% |
| July 16, 2016 | 17.00% | 83.00% |