Garda Capital Limited —

Tax —

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.

Tax Guides

Payment Amount —

GCM2.128c28 June 201829 June 201813 July 201853.01%Final
1.128C FRANKED @ 27.5%
GCM1c27 September 201828 September 201826 October 20180%Interim
GCM2.375c28 December 201831 December 201824 January 201947.37%Interim
1.125C FRANKED @ 27.5%
GCM1.25c28 March 201929 March 201918 April 20190%Interim
GCM4c06 June 201907 June 201919 June 2019100%Final
4C FRANKED@27.5%
GCM1.25c27 June 201928 June 201922 August 20190%Final
GCM1.25c27 September 201930 September 201918 October 20190%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.

30 June 201928.54%71.46%
31 December 201828.48%71.52%
30 June 201827.98%72.02%
31 December 201725.83%74.17%
30 June 201722.83%77.17%
31 December 201621.60%78.40%
16 July 201617.00%83.00%