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 —

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
4C FRANKED@27.5%
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.

DATE GCL 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%