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||28 June 2018||29 June 2018||13 July 2018||53.01%||Final|
1.128C FRANKED @ 27.5%
|GCM||1c||27 September 2018||28 September 2018||26 October 2018||0%||Interim|
|GCM||2.375c||28 December 2018||31 December 2018||24 January 2019||47.37%||Interim|
1.125C FRANKED @ 27.5%
|GCM||1.25c||28 March 2019||29 March 2019||18 April 2019||0%||Interim|
|GCM||4c||06 June 2019||07 June 2019||19 June 2019||100%||Final|
|GCM||1.25c||27 June 2019||28 June 2019||22 August 2019||0%||Final|
|GCM||1.25c||27 September 2019||30 September 2019||18 October 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.
|30 June 2019||28.54%||71.46%|
|31 December 2018||28.48%||71.52%|
|30 June 2018||27.98%||72.02%|
|31 December 2017||25.83%||74.17%|
|30 June 2017||22.83%||77.17%|
|31 December 2016||21.60%||78.40%|
|16 July 2016||17.00%||83.00%|