Distribution Archive

Capital Gains Tax (CGT) applied to investors who acquired GPT securities after 19 September 1985.
The starting period for the table below includes payments made after 19 September 1985.


3 Months
Ended
Date Paid/
DRP Units
Acquired
Trust Distribution
(cents)
Tax Deferred
Dep'n & Other
(cents per unit)
Tax Free
Building
Allowance
(cents per unit)
Company
Dividend
DRP
Price
(Unit)
DRP (a)
Price
(Share)
30 Sep 85
15 Nov 85
5.200
-
-
-
$1.97
31 Dec 85
14 Feb 86
5.300
0.917
-
-
$2.12
31 Mar 86
15 May 86
5.300
0.530
-
-
$2.60
30 Jun 86
15 Aug 86
5.400
0.540
-
-
$2.60
30 Sep 86
14 Nov 86
5.400
2.430
-
-
$2.53
31 Dec 86
13 Feb 87
5.700
3.360
0.288
-
$2.57
31 Mar 87
15 May 87
5.700
1.596
0.285
-
$2.88
30 Jun 87
14 Aug 87
5.700
1.511
0.257
-
$3.12
30 Sep 87
13 Nov 87
5.800
1.334
0.174
-
$2.48
31 Dec 87
15 Feb 88
5.800
1.891
0.162
-
$2.64
31 Mar 88
13 May 88
5.800
1.682
0.174
-
$2.73
30 Jun 88
15 Aug 88
5.900
1.859
0.207
-
$2.57
30 Sep 88
15 Nov 88
5.900
1.593
0.177
-
$2.59
31 Dec 88
22 Feb 89
6.000
1.440
0.210
-
$2.40
31 Mar 89
22 May 89
6.000
1.620
0.180
-
$2.46
30 Jun 89
22 Aug 89
7.500
2.738
0.188
-
$2.55
30 Sep 89
22 Nov 89
6.200
1.302
0.186
-
$2.32
31 Dec 89
22 Feb 90
6.300
0.775
0.176
-
$2.43
31 Mar 90
22 May 90
6.500
1.300
0.195
-
$2.57
30 Jun 90
22 Aug 90
6.800
1.700
0.204
-
$2.61
30 Sep 90
22 Nov 90
7.000
1.890
0.210
-
$2.49
31 Dec 90
22 Feb 91
7.200
2.790
0.270
-
$2.59
31 Mar 91
22 May 91
6.900
2.001
0.207
-
$2.48
30 Jun 91
22 Aug 91
7.200
2.736
0.216
-
$2.26
30 Sep 91
22 Nov 91
7.300
2.263
0.219
-
$2.13
31 Dec 91
21 Feb 92
7.400
2.054
0.241
-
$2.17
31 Mar 92
22 May 92
5.200
0.260
0.208
-
$2.10
30 Jun 92
21 Aug 92
5.200
0.312
0.572
-
$2.11
30 Sep 92
20 Nov 92
5.000
0.300
0.250
-
$1.99
31 Dec 92
22 Feb 93
5.000
0.200
0.250
-
$2.06
31 Mar 93
21 May 93
5.000
0.300
0.250
-
$2.26
30 Jun 93
20 Aug 93
5.000
0.200
0.250
-
$2.61
30 Sep 93
22 Nov 93
4.900
0.588
0.245
-
$2.41
31 Dec 93
22 Feb 94
4.800
0.624
0.288
-
$2.49
31 Mar 94
20 May 94
4.900
0.588
0.245
-
$2.27
30 Jun 94
22 Aug 94
4.900
0.735
0.343
-
$2.25
30 Sep 94
22 Nov 94
5.000
0.800
0.300
-
$2.12
31 Dec 94
22 Feb 95
5.100
0.638
0.332
-
$2.10
31 Mar 95
22 May 95
5.100
0.740
0.255
-
$2.25
30 Jun 95
22 Aug 95
5.600
1.316
0.336
-
$2.16
30 Sep 95
22 Nov 95
4.900
1.054
0.294
-
$2.18
31 Dec 95
22 Feb 96
5.100
0.714
0.357
-
-
31 Mar 96
22 May 96
5.100
0.842
0.281
-
-
30 Jun 96
23 Aug 96
5.000
0.825
0.300
-
-
30 Sep 96
22 Nov 96
4.900
1.348
0.515
-
-
31 Dec 96
21 Feb 97
4.900
1.697
0.333
-
-
31 Mar 97
22 May 97
5.300
1.103
0.365
-
-
30 Jun 97
22 Aug 97
5.100
0.833
0.347
-
-
30 Sep 97
21 Nov 97
4.700
1.376
0.344
-
-
31 Dec 97
23 Feb 98
4.600
1.360
0.334
-
$2.70
31 Mar 98
22 May 98
4.800
1.194
0.386
-
$2.85
30 Jun 98
24 Aug 98
4.800
1.276
0.372
-
$2.71
30 Sep 98
23 Nov 98
4.700
1.422
0.358
-
$2.81
31 Dec 98
22 Feb 99
4.800
1.385
0.410
-
$2.84
31 Mar 99
24 May 99
4.700
1.424
0.390
-
$2.73
30 Jun 99
23 Aug 99
4.800
1.029
0.350
-
$2.61
30 Sep 99
22 Nov 99
4.800
1.093
0.375
-
$2.45
31 Dec 99
22 Feb 00
4.800
0.771
0.334
-
$2.34
31 Mar 00
23 May 00
4.800
1.110
0.363
-
$2.55
30 Jun 00
22 Aug 00
4.800
1.501
0.618
-
$2.65
30 Sep 00
21 Nov 00
4.800
1.050
0.478
-
$2.54
31 Dec 00
21 Feb 01
4.900
1.145
0.365
-
$2.59
31 Mar 01
24 May 01
4.900b
1.332
0.449
-
$2.54
30 Jun 01
21 Aug 01
4.900
1.370
-
-
$2.66
30 Sep 01
20 Nov 01
4.900
2.015
-
-
$2.72
31 Dec 01
25 Feb 02
5.000c
1.505
-
-
$2.69
31 Mar 02
22 May 02
5.000
2.225
-
-
$2.70
30 Jun 02
21 Aug 02
5.100
2.059
-
-
$2.69
30 Sep 02
20 Nov 02
5.100
2.291
-
-
$2.72
31 Dec 02
24 Feb 03
5.200
2.751
-
-
-
31 Mar 03
23 May 03
5.200
2.484
-
-
-
30 Jun 03
25 Aug 03
5.300
2.156
-
-
-
30 Sep 03
21 Nov 03
5.300
2.535
-
-
-
31 Dec 03
23 Feb 04
5.400
2.475
-
-
-
31 Mar 04
29 May 04
5.400
2.570
-
-
-
30 Jun 04
23 Aug 04
5.500
2.322
-
-
-
30 Sep 04
22 Nov 04
5.500
2.266
-
-
-
31 Dec 04
25 Feb 05
5.600
2.723
-
-
-
31 Mar 05
20 May 05
5.700d
1.927
-
-
-
30 Jun 05
26 Aug 05
5.700
1.927
-
-
-
30 Sep 05
21 Nov 05
6.400
2.164
-
-
-
31 Dec 05
24 Mar 06
6.600
2.232
-
-
-
31 Mar 06
25 May 06
6.700
1.340000
-
-
-
30 Jun 06
21 Sep 06
6.900
0.643546
-
-
-
30 Sep 06
17 Nov 06
6.900
0.643546
-
-
-
31 Dec 06
28 Mar 07
7.000
0.652873
-
-
-
31 Mar 07
25 May 07
7.000
-
-
-
$4.82
30 Jun 07
21 Sep 07
7.300
2.190000
-
-
$4.44
30 Sep 07
23 Nov 07
7.300
-
-
-
$4.5982
31 Dec 07
28 Mar 08
7.300
0.559986
-
-
$3.0845
31 Mar 08
27 May 08
7.200
1.800000
-
-
$3.1042
30 Jun 08
26 Sep 08
4.200
0.635623
-
-
$1.7492
30 Sep 08
27 Nov 08
4.200
0.711100
-
-
-
31 Dec 08
27 Mar 09
2.100
1.256890
-
-
-
-
31 Mar 09
29 May 09
1.600
1.600000
-
-
-
-
30 Jun 09
25 Sep 09
0.900
0.900000
-
-
-
-
30 Sep 09
27 Nov 09
1.000
1.000000
-
-
-
-
31 Dec 09
26 Mar 10
1.000
1.000000
-
-
-
-

The 'Tax Deferred' component, comprising the Depreciation Allowance and distribution of pre-20 September 1985 realised and unrealised capital gain is non-assessable for income tax. However, in determining the capital gain for CGT purposes, it will reduce the cost base or indexed cost base of units acquired after 19 September 1985. The 'Tax Free' Building Allowance component is non-assessable for income tax and CGT. In determining a capital loss, both the 'Tax Deferred' and 'Tax Free' Building Allowance components will reduce the cost base of units acquired after 19 September 1985.

Notes:
a GPT units were stapled to a share in GPT Management Holdings in June 2005 to create a stapled security. The issue price for each stapled security under the DRP comprises the issue price of the unit plus the issue price of the share.
b Includes dividend of 0.056 cents per unit, fully franked at 34% tax rate.
c Includes dividend of 0.034 cents per unit, franked at 30% tax rate.
d Includes dividend of 0.017 cents per stapled security, fully franked at 30% tax rate.