Tax & Payments —

Tax —

Annual Tax Statements

The following information is provided to assist investors in managing their tax affairs relating to their investment in GARDA.

Tax Guides

Payment Amount —

DIV AMOUNT EX DIV DATE RECORD DATE PAYABLE % FRANKED TYPE
GDF 2.25c 28 June 2018 29 June 2018  24 August 2018 0% Final
GDF 2.25c 27 September 2018 28 September 2018 23 October 2018 0% Interim
GDF 2.25c 28 December 2018 31 December 2018 21 January 2019 0% Interim
GDF 2.25c 28 March 2019 29 March 2019 16 April 2019 0% Interim
GDF 2.25c 27 June 2019 28 June 2019 20 August 2019 0% Final
GDF 2.25c 25 September 2019 26 September 2019 16 October 2019 0% Interim
GDF 1.5c 18 November 2019 19 November 2019 4 December 2019 0% Interim
GDF 0.75c 30 December 2019 31 December 2019 22 January 2020 0% Interim
GDF 2.25c 20 March 2020 23 March 2020 16 April 2020 0% Interim
GDF 1.8c  29 June 2020 30 June 2020 15 July 2020 0% Final
GDF 1.8c  29 September 2020 30 September 2020 16 October 2020 0% Final

 

NTA Apportionment —

GARDA Property Group (ASX code:  GDF) is a stapled security structure comprising GARDA Holdings Limited (GHL) and its subsidiaries and GARDA Diversified Property Fund (GDF)(GARDA Property Group or Group).

Each unit in GARDA Diversified Property Fund is stapled to one share in GARDA Holdings Limited, and they cannot be traded separately.

As each GHL share and GDF unit are separate CGT assets, a cost base must be determined for each by apportioning, on a reasonable basis, your total cost of each stapled security. A reasonable basis for doing this is using the net tangible asset (NTA) values of GGL and GDF.

DATE GHL GDF
29 November 2019 1.8% 98.2%
30 June 2020 2.2% 97.8%