Distribution
| A | B | C | ||||||
|---|---|---|---|---|---|---|---|---|
|
|
PERIOD ENDING | PAYMENT DATE |
LENDLEASE CORPORATION DIVIDEND |
LENDLEASE TRUST DISTRIBUTION |
TOTAL DISTRIBUTION PER SECURITY(1) |
DRP PRICE | SEP PRICE |
|
| Final | 30-Jun-19 | 16-Sep-19 | $0.09504143 | $0.20495857 | $0.30000000 | TBC | suspended | suspended |
| Interim | 31-Dec-18 | 20-Mar-19 | $0.00000000 | $0.12000000 | $0.12000000 | TBC | suspended | suspended |
| Final | 30-Jun-18 | 21-Sep-18 | $0.30327100 | $0.04672900 | $0.35000000 | $19.7183 | suspended | suspended |
| Interim | 31-Dec-17 | 22-Mar-18 | $0.29432230 | $0.04567770 | $0.34000000 | $17.7651 | suspended | suspended |
| Final | 30 Jun 2017 | 20 Sep 2017 | $0.28419521 | $0.04580479 | $0.33000000 | $16.6231 | suspended | suspended |
| Interim | 31 Dec 2016 | 24 Mar 2017 | $0.29762322 | $0.03237678 | $0.33000000 | $15.1399 | suspended | suspended |
| Final | 30 Jun 2016 | 14 Sep 2016 | $0.27475110 | $0.02524890 | $0.30000000 | $13.8994 | suspended | suspended |
| Interim | 31 Dec 2015 |
15 Mar 2016 | $0.21350462 | $0.08649538 | $0.30000000 | $13.2604 | suspended | suspended |
| Final | 30 June 2015 |
18 Sep 2015 | $0.22870839 | $0.04129161 | $0.27000000 | $13.4442 | suspended | suspended |
| Interim | 31 Dec 2014 |
18 Mar 2015 | $0.23972895 | $0.03027105 | $0.27000000 | $16.8660 | suspended | suspended |
| Final | 30 Jun 2014 |
22 Sep 2014 | $0.41953477 | $0.07046523 | $0.49000000 | $14.0832 | suspended | suspended |
| Interim | 31 Dec 2013 |
21 Mar 2014 | $0.17500105 | $0.04499895 | $0.22000000 | $11.4734 | suspended | suspended |
| Final | 30 Jun 2013 |
27 Sep 2013 | $0.19009245 | $0.00990755 | $0.20000000 | $9.9458 | suspended | suspended |
| Interim | 31 Dec 2012 |
27 Mar 2013 | $0.21845565 | $0.00154435 | $0.22000000 | $10.1968 | suspended | suspended |
| Final | 30 Jun 2012 |
30 Sep 2012 | $0.22000000 | N/A | $0.22000000 | $7.7882 | suspended | suspended |
| Interim | 31 Dec 2011 |
30 Mar 2012 | $0.16000000 | N/A | $0.16000000 | $7.4943 | suspended | suspended |
| Final | 30 Jun 2011 |
30 Sep 2011 | $0.15000000 | N/A | $0.15000000 | $7.2820 | suspended | suspended |
| Interim | 31 Dec 2010 |
30 Mar 2011 | $0.20000000 | N/A | $0.20000000 | $8.4298 | suspended | suspended |
| Final | 30 Jun 2010 |
24 Sep 2010 | $0.12000000 | N/A | $0.12000000 | suspended | suspended | suspended |
| Interim | 31 Dec 2009 |
31 Mar 2010 | $0.20000000 | N/A | $0.20000000 | suspended | suspended | suspended |
| In specie | N/A |
20 Nov 2009 | $0.00100000 | N/A | $0.00100000 | N/A | suspended | suspended |
| * The shares of Lendlease Corporation and the units in Lendlease Trust were combined as stapled securities on 12 November 2009 | ||||||||
| Final | N/A | 25 Sept 2009 |
$0.16000000 | N/A | $0.16000000 | $9.4997 | suspended | suspended |
| Interim | N/A | 01 Apr 2009 |
$0.25000000 | N/A | $0.25000000 | $5.292 | suspended | suspended |
| Final | N/A | 26 Sept 2008 |
$0.34000000 | N/A | $0.34000000 | $9.264 | suspended | suspended |
| Interim | N/A | 26 Mar 2008 |
$0.43000000 | N/A | $0.43000000 | suspended | suspended | suspended |
| Final | N/A | 12 Sept 2007 |
$0.42000000 | N/A | $0.42000000 | suspended | suspended | suspended |
| Interim | N/A | 27 Mar 2007 |
$0.35000000 | N/A | $0.35000000 | suspended | suspended | suspended |
| Final | N/A | 13 Sept 2006 |
$0.31000000 | N/A | $0.31000000 | suspended | $15.50 | suspended |
| Interim | N/A | 14 Mar 2006 |
$0.30000000 | N/A | $0.30000000 | suspended | $13.32 | suspended |
| Final | N/A | 14 Sep 2005 |
$0.29000000 | N/A | $0.29000000 | suspended | $13.14 | suspended |
| Interim | N/A | 08 Mar 2005 |
$0.28000000 | N/A | $0.28000000 | suspended | suspended | suspended |
| Final | N/A | 15 Sep 2004 |
$0.26000000 | N/A | $0.26000000 | suspended | suspended | suspended |
| Interim | N/A | 17 Mar 2004 |
$0.18000000 | N/A | $0.18000000 | suspended | suspended | suspended |
| Final | N/A | 18 Sep 2003 |
$0.20000000 | N/A | $0.20000000 | $10.64 | suspended | suspended |
| Interim | N/A | 19 Mar 2003 |
$0.10000000 | N/A | $0.10000000 | $8.71 | $8.71 | $8.71 |
| Final | N/A | 19 Sep 2002
|
$0.09000000 | N/A | $0.09000000 | $11.02 | $11.02 | $11.02 |
| Interim | N/A | 20 Mar 2002
|
$0.09000000 | N/A | $0.09000000 | $11.79 | $11.79 | $11.79 |
| Final | N/A | 13 Sep 2001
|
$0.08000000 | N/A | $0.08000000 | $10.97 | suspended | $10.97 |
| Interim | N/A |
|
$0.13000000 | N/A | $0.13000000 | $14.85 | suspended | $14.85 |
| Final | N/A |
|
$0.32000000 | N/A | $0.32000000 | $19.82 | $19.82 | suspended |
| Interim | N/A | 15 Mar 2000
|
$0.32000000 | N/A | $0.32000000 | $20.34 | $20.34 | $20.34 |
| Final | N/A |
|
$0.31000000 | N/A | $0.31000000 | $19.66 | $19.66 | $19.66 |
| Interim | N/A | 17 Mar 1999
|
$0.29000000 | N/A | $0.29000000 | $21.46 | $21.46 | $21.46 |
| Final | N/A |
|
$0.54000000 | N/A |
|
$34.12 | $34.12 | $34.12 |
| Interim | N/A |
|
$0.53000000 | N/A | $0.53000000 | $35.06 | $35.06 | $35.06 |
| Final |
N/A |
|
$0.50000000 | N/A | $0.50000000 | $30.48 | $30.48 | $30.48 |
| Interim | N/A |
|
$0.48000000 | N/A | $0.48000000 | $23.41 | $23.41 | $23.41 |
| Final | N/A |
|
$0.47000000 | N/A | $0.47000000 | $20.71 | $20.71 | $20.71 |
| *Share Purchase Plan introduced | ||||||||
| Interim | N/A |
|
$0.43000000 | N/A | $0.43000000 |
$17.47 | $17.47 | N/A |
| Final | N/A | 03 Nov 1995 |
$0.38000000 | N/A | $0.38000000 | $16.89 | $16.89 | N/A |
| 2nd Interim | N/A | 28 Jun 1995 |
$0.11000000 | N/A | $0.11000000 | $16.84 | $16.84 | N/A |
| Interim | N/A | 31 Mar 1995 |
$0.36000000 | N/A | $0.36000000 | $15.08 | $15.08 | N/A |
| Final | N/A | 28 Oct 1994 |
$0.36000000 | N/A | $0.36000000 | $15.18 | $15.18 | N/A |
| 2nd Interim | N/A | 27 Jun 1994 |
$0.10000000 | N/A | $0.10000000 | $15.10 | $15.10 | N/A |
| Interim | N/A | 13 Apr 1994 |
$0.34000000 | N/A | $0.34000000 | $16.10 | $16.10 | N/A |
| Final | N/A | 22 Oct 1993 |
$0.33000000 | N/A | $0.33000000 | suspended | suspended | N/A |
| Special | N/A | 15 Jul 1993 |
$0.10000000 | N/A | $0.10000000 | $12.79 | $12.79 | N/A |
| Interim | N/A | 29 Mar 1993 |
$0.33000000 | N/A | $0.33000000 | suspended | suspended | N/A |
| Final | N/A | 23 Oct 1992 |
$0.33000000 | N/A | $0.33000000 | suspended | suspended | N/A |
| Special | N/A |
|
$0.08000000 | N/A | $0.08000000 | $14.16 | $14.16 | suspended |
| Interim | N/A | 30 Mar 1992 |
$0.32000000 | N/A | $0.32000000 | suspended | suspended | N/A |
| Final | N/A | 23 Oct 1991
|
$0.32000000 | N/A | $0.32000000 | $14.24 | $14.24 | N/A |
| Special | N/A |
|
$0.08000000 | N/A | $0.08000000 | $14.42 | $14.42 | N/A |
| Interim | N/A |
|
$0.31000000 | N/A | $0.31000000 | $12.72 | $12.72 | N/A |
| Final | N/A | 19 Oct 1990 |
$0.31000000 | N/A | $0.31000000 | $11.04 | $11.04 | N/A |
| Special | N/A |
|
$0.10000000 | N/A | $0.10000000 | $11.90 | $11.57 | N/A |
| Interim | N/A |
|
$0.29000000 | N/A | $0.29000000 | $11.47 | $11.15 | N/A |
| Final | N/A | 27 Oct 1989 |
$0.27000000 | N/A | $0.27000000 | $10.92 | $10.62 | N/A |
| Special | N/A | 26 Jun 1989 |
$0.15000000 | N/A | $0.15000000 | $7.50 | $7.50 | N/A |
| Interim | N/A | 31 Mar 1989 |
$0.27000000 | N/A | $0.27000000 | $8.45 | $8.21 | N/A |
| Bonus | N/A | 28 Oct 1988 |
$0.50000000 | N/A | $0.50000000 | $10.10 | $9.82 | N/A |
| Final | N/A | 28 Oct 1988 |
$0.27000000 | N/A | $0.27000000 | $10.10 | $9.82 | N/A |
| Interim | N/A |
|
0.23000000 | N/A | 0.23000000 | $10.79 | $10.49 | N/A |
| *Share Election Plan introduced | ||||||||
| Final | N/A |
|
$0.23000000 | N/A | $0.23000000 | $16.33 | N/A | N/A |
| Interim | N/A | 27 Mar 1987 |
$0.22000000 | N/A | $0.22000000 | $11.65 | N/A | N/A |
| Final | N/A | 31 Oct 1986 |
$0.20000000 | N/A | $0.20000000 | $7.59 | N/A | N/A |
| Interim | N/A | 27 Mar 1986 |
$0.16000000 | N/A | $0.16000000 | $7.49 | N/A | N/A |
| Final | N/A | 21 Oct 1985 |
$0.16000000 | N/A | $0.16000000 | $5.62 | N/A | N/A |
| (1 ) The total Lendlease Group distribution is comprised of the Lendlease Corporation dividend and the Lendlease Trust distribution (A + B = C). | ||||||||
Lendlease Corporation Dividend History
| DIVIDEND | PAYMENT DATE | DIVIDEND PER SHARE DATE | FRANKING PERCENTAGE | COMPANY TAX RATE | CFI PERCENTAGE1 |
|---|---|---|---|---|---|
| Final | 16-Sept-19 | $0.09504143 | Nil | 30% | 100% |
| Interim | 20-Mar-19 | $0.00000000 | N/A | N/A | N/A |
| Final | 21-Sep-18 | $0.30327100 | Nil | 30% | 60% |
| Interim | 22-Mar-18 | $0.29432230 | Nil | 30% | 100% |
| Final | 20-Sep-17 | $0.28419521 | Nil | 30% | 100% |
| Interim | 24-Mar-17 | $0.29762322 | Nil | 30% | 100% |
| Final | 14-Sep-16 | $0.27475110 | Nil | 30% | 100% |
| Interim | 15-Mar-16 | $0.21350462 |
Nil | 30% | 100% |
| Final | 18-Sep-15 |
|
25% | 30% | 100% |
| Interim | 18-Mar-15 | $0.23972895 |
Nil | 30% | 100% |
| Final | 22-Sep-14 |
|
Nil | 30% | 100% |
| Interim | 21-Mar-14 |
|
Nil | 30% | 100% |
| Final | 27-Sep-13 | $0.19009245 |
Nil | 30% | 100% |
| Interim | 27-Mar-13 | $0.21845565 |
Nil | 30% | 100% |
| Final | 30-Sep-12 | $0.22000000 |
Nil | 30% | 100% |
| Interim | 30-Mar-12 | $0.16000000 |
Nil | 30% | 100% |
| Final | 30-Sep-11 | $0.15000000 |
Nil | 30% | 100% |
| Interim | 30-Mar-11 | $0.20000000 |
50% | 30% | 100% |
| Final | 24-Sep-10 |
|
100% | 30% | N/A |
| Interim | 31-Mar-10 | $0.20000000 |
100% | 30% | N/A |
| * The shares of Lendlease Corporation and the units in Lendlease Trust were combined as stapled securities on 12 November 2009 | |||||
| In specie | 20-Nov-09 | $0.00100000 |
100% | 30% | N/A |
| Final | 25-Sep-09 | $0.16000000 |
100% | 30% | N/A |
| Interim | 1-Apr-09 | $0.25000000 |
60% | 30% | 100% |
| Final | 26-Sep-08 | $0.34000000 |
45% | 30% | 100% |
| Interim | 26-Mar-08 |
|
40% | 30% | 100% |
| Final | 12-Sep-07 | $0.42000000 |
50% | 30% | 100% |
| Interim | 27-Mar-07 | $0.35000000 |
500% | 30% | 100% |
| Final | 13-Sep-06 | $0.31000000 |
100% | 30% | N/A |
| Interim | 14-Mar-06 | $0.30000000 |
100% | 30% | N/A |
| Final | 14-Sep-05 | $0.29000000 |
100% | 30% | N/A |
| Interim | 8-Mar-05 | $0.28000000 |
Nil | N/A | 100% |
| Final | 15-Sep-04 | $0.26000000 |
Nil | N/A | 100% |
| Interim | 17-Mar-04 | $0.18000000 |
Nil | N/A | 100% |
| Final | 18-Sep-03 |
|
Nil | N/A | 100% |
| Interim | 19-Mar-03 | $0.10000000 |
100% | 30% | N/A |
| Final | 19-Sep-02 | $0.09000000 |
100% | 30% | N/A |
| Interim | 20-Mar-02 | $0.09000000 |
100% | 30% | N/A |
| Final | 13-Sep-01 | $0..08000000 | 100% | 30% | N/A |
| Interim | 14-Mar-01 | $0.13000000 |
Nil | N/A | N/A |
| Final | 14-Sep-00 | $0.32000000 |
100% | 34% Class C | N/A |
| Interim | 15-Mar-00 | $0.32000000 |
100% | 36% Class C | N/A |
| Final | 16-Sep-99 | $0.31000000 |
100% | 36% Class C | N/A |
| *September 1999 - Residual cash dividend for DRP introduced | |||||
| Interim | 31-Mar-99 | $0.29000000 |
100% | 36% Class C | N/A |
| *December 1998 - One for one bonus share issue | |||||
| Final | 17-Sep-98 | $0.54000000 |
100% | 36% Class C | N/A |
| Interim | 18-Mar-98 | $0.53000000 | 100% | 36% Class C | N/A |
| Final | 18-Sep-97 | $0.50000000 |
100% | 36% Class C | N/A |
| Interim | 19-Mar-97 |
|
100% | 36% Class C | N/A |
| Final | 1-Nov-96 | $0.47000000 |
100% | 36% Class C | N/A |
| Interim | 29-Mar-96 | $0.43000000 |
100% | 36% Class C | N/A |
| Final | 3-Nov-95 | $0.38000000 |
100% | 39% Class A | N/A |
| 2nd Interim | 28-Jun-95 | $0.11000000 |
100% | 39% Class A | N/A |
| Interim | 31-Mar-95 | $0.36000000 |
100% | 39% Class A | N/A |
| Final | 28-Oct-94 | $0.36000000 |
100% | 39% | N/A |
| 2nd Interim | 27-Jun-94 | $0.10000000 |
100% | 39% | N/A |
| Interim | 13-Apr-94 | $0.34000000 |
100% | 39% | N/A |
| Final | 22-Oct-93 | $0.33000000 |
100% | 39% | N/A |
| Special | 15-Jul-93 |
|
Nil | N/A | N/A |
| Interim | 29-Mar-93 | $0.33000000 |
100% | 39% | N/A |
| Final | 23-Oct-92 | $0.33000000 |
100% | 39% | N/A |
| Special | 16-Jul-92 | $0..08000000 | Nil | N/A | N/A |
| Interim | 30-Mar-92 | $0.32000000 |
100% | 39% | N/A |
| Final | 23-Oct-91 | $0.32000000 |
100% | 39% | N/A |
| Special | 26-Jun-91 | $0.80000000 |
100% | 39% | N/A |
| 3-May-91 | One for ten new issue at $12.00 per share | ||||
| Interim | 3-Apr-91 | $0.31000000 |
100% | 39% | N/A |
| Final | 19-Oct-90 | $0.31000000 |
100% | 39% | N/A |
| Special | 27-Jun-90 | $0.10000000 |
100% | 39% | N/A |
| Interim | 30-Mar-90 | $0.29000000 |
100% | 39% | N/A |
| Final | 27-Oct-89 | $0.27000000 |
100% | 39% | N/A |
| 24-Jul-89 | One for ten new issue at $7.50 per share | ||||
| Special | 26-Jun-89 |
|
100% | 49% | N/A |
| Interim | 31-Mar-99 | $0.27000000 |
100% | 49% | N/A |
| Bonus | 28-Oct-88 | $0.50000000 | 100% | 49% | N/A |
| Final | 28-Oct-88 | $0.50000000 |
100% | 49% | N/A |
| 28-Oct-88 | One for ten bonus share issue from Share Premium Reserve | ||||
| Interim | 25-Mar-88 | $0.23000000 |
100% | 49% | N/A |
| Final | 14-Oct-87 | $0.23000000 |
100% | 49% | N/A |
| *July 1987 - Dividend Imputation System introduced in Australia | |||||
| Interim | 27-Mar-87 | $0.22000000 |
N/A | N/A | N/A |
| Final | 31-Oct-86 | $0.20000000 |
N/A | N/A | N/A |
| Interim | 27-Mar-86 | $0.16000000 |
N/A | N/A | N/A |
| 29-Oct-85 | One for ten new issue at $4.00 per share | ||||
| Final | 21-Oct-85 | $0.16000000 |
N/A | N/A | N/A |
| 1CFI percentage is the amount of the unfranked dividend declared to be conduit foreign income. | |||||
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{{item.description}}
You may also make contributions of between $500 and $2,500 to acquire new Lendlease securities under the Share Purchase Plan (SPP). Unless the SPP is suspended, each time we pay a half-year or final dividend we will send you an SPP application form.
Together, the DRP, SEP and SPP constitute the Lendlease Share Accumulation Plan (SAP). The SAP is designed to be a convenient way for you to build your securityholding without incurring transaction costs. You do not have to participate in any part of the SAP. If you wish to participate, you may participate in any part or all parts.
TAX DOCUMENTATION
-
{{item.description}}
ANNUAL TAX ESTIMATOR
The Annual Tax Statement Estimator is now available to be utilised. The Tax Statement Estimator was developed by the Lendlease Group to assist you to estimate the taxable components of your Lendlease Group distributions should you wish to prepare your 2019 Australian Individual Income Tax Return before the 2019 Annual Tax Statements are issued.
The Annual Tax Statement generated should be read in conjunction with the Lendlease Group Tax Return Guide 2019.
Please carefully read the assumptions and disclaimers within the Annual Tax Statement Estimator before use. We recommend you re-confirm the taxable components calculated by the Annual Tax Statement Estimator against your 2019 Annual Tax Statement before the lodgement of your 2019 Australian Individual Income Tax Return.
The Annual Tax Statement Estimator for the Year Ended 30 June 2019 is available at the following link:
https://www.lendlease.com/au/investor-centre/distribution-and-tax/tax-estimator/
Lendlease
Following shareholder approval on 12 November 2009 the shares of Lendlease Corporation Limited ("LLC") and the units in Lendlease Trust ("LLT") were combined as stapled securities. From 13 November 2009 the shares in the Company and units in the Trust have been traded as one security under the name of Lendlease Group on the Australian Securities Exchange and the New Zealand Stock Exchange. LLT was 100% owned by the Company prior to approval of the stapling proposal. Units in LLT were distributed on 20 November 2009 to LLC shareholders as fully franked 'in specie' dividend with a value of 0.1 cent each. That value becomes the initial CGT cost base in each LLT unit distributed 'in specie' to effect the stapling.
Further details in relation to the stapling are available in the Explanatory Statement dated 12 October 2009.
Further details in relation to the stapling are available in the Explanatory Statement dated 12 October 2009.
Capital Reallocations
LLC has undertaken two capital reallocations, by way of a return of capital on each LLC share that is applied as additional capital on the stapled LLT unit.
| Effective Date | Total Capital Rellocated | Cents Per Security |
|---|---|---|
| 26 November 2012 | $500.3m | 87.10688 |
| 21 November 2014 | $400.50 | 69.099769 |
Each capital reallocation results in a change in the CGT cost base of each LLC share and LLT unit held at that time, with the reduction in CGT cost base in the LLC share being equal to the increase in CGT cost base for the LLT unit.
Further details in relation to the capital reallocations are available in the Explanatory Statements dated 15 October 2012 and 15 October 2014.
The Australian Taxation Office has published Class Rulings in relation to each capital reallocation. Please refer to the following links for 2012 ATO Class Ruling and 2014 ATO Class Ruling.
Cost Base in LLT Unit
If you received LLT units as part of the stapling transaction then the original CGT cost base in those LLT units was 0.1 cent each. Note, that there was no reduction in the CGT cost base in your LLC shares as part of the stapling proposal.
In relation to Lendlease Group stapled securities acquired for $7.70 per new security under the 5 for 22 renounceable entitled offer completed in March 2010, an amount of 0.1 cent was allocated to the LLT unit. Accordingly, the original CGT cost base in those LLT units was 0.1 cent each.
For Lendlease Group stapled securities acquired under the Distribution Reinvestment Plan in March 2011, September 2011, March 2012 or September 2012 the original CGT cost base in those LLT units issued was 0.1 cent each.
Where a Lendlease Group stapled security is disposed of on or after 26 November 2012 the impact of the first Capital Reallocation must be taken into account. If a Lendlease Group stapled security is disposed on or after 21 November 2014 the impact of both the first and second Capital Reallocation mush be taken into account.
LLT units that you held at the time of the first Capital Reallocation on 26 November 2012 will have an increase in CGT cost base of 87.106880 cents per unit and LLT units that you held at the time of the second Capital Reallocation on 21 November 2014 will have an increase in CGT cost base of 69.099769 cents per unit.
In relation to Lendlease Group stapled securities acquired for $7.70 per new security under the 5 for 22 renounceable entitled offer completed in March 2010, an amount of 0.1 cent was allocated to the LLT unit. Accordingly, the original CGT cost base in those LLT units was 0.1 cent each.
For Lendlease Group stapled securities acquired under the Distribution Reinvestment Plan in March 2011, September 2011, March 2012 or September 2012 the original CGT cost base in those LLT units issued was 0.1 cent each.
Where a Lendlease Group stapled security is disposed of on or after 26 November 2012 the impact of the first Capital Reallocation must be taken into account. If a Lendlease Group stapled security is disposed on or after 21 November 2014 the impact of both the first and second Capital Reallocation mush be taken into account.
LLT units that you held at the time of the first Capital Reallocation on 26 November 2012 will have an increase in CGT cost base of 87.106880 cents per unit and LLT units that you held at the time of the second Capital Reallocation on 21 November 2014 will have an increase in CGT cost base of 69.099769 cents per unit.
Cost Base in LLC Share
The CGT cost base in a LLC share you hold is generally the amount you paid to acquire it, plus incidental costs.
LLC shares that you held at the time of the first Capital Reallocation on 26 November 2012 will have a reduction in CGT cost base of 87.106880 cents per share. LLC shares that you held at the time of the second Capital Reallocation on 21 November 2014 will have a reduction in CGT cost base of 69.099769 cents per share.
LLC shares that you held at the time of the first Capital Reallocation on 26 November 2012 will have a reduction in CGT cost base of 87.106880 cents per share. LLC shares that you held at the time of the second Capital Reallocation on 21 November 2014 will have a reduction in CGT cost base of 69.099769 cents per share.
Net Assets Split
For the period from 13 November 2009 to 30 June 2019, the relative net assets of a Lendlease Group stapled security, taking into account the Capital Reallocations on 26 November 2012 and 21 November 2014, are as follows:
| From: | To: | LLC Share | LLT Unit |
|---|---|---|---|
| 13/11/2009 | 31/12/2009 | 99.97% | 0.03% |
| 1/01/2010 | 30/06/2010 | 99.98% | 0.02% |
| 1/07/2010 | 31/12/2010 | 99.98% | 0.02% |
| 1/01/2011 | 30/06/2011 | 99.98% | 0.02% |
| 1/07/2011 | 31/12/2011 | 99.98% | 0.02% |
| 1/01/2012 | 30/06/2012 | 99.98% | 0.02% |
| 1/07/2012 | 25/11/2012 | 99.98% | 0.02% |
| 26/11/2012 | 31/12/2012 | 87.72% | 12.28% |
| 1/01/2013 | 30/06/2013 | 88.31% | 11.69% |
| 1/07/2013 | 31/12/2013 | 88.64% | 11.36% |
| 1/01/2014 | 30/06/2014 | 89.46% | 10.54% |
| 1/07/2014 | 20/11/2014 | 89.01% | 10.99% |
| 21/11/2014 | 31/12/2014 | 80.93% | 19.07% |
| 1/01/2015 | 30/06/2015 | 81.27% | 18.73% |
| 1/07/2015 | 31/12/2015 | 81.04% | 18.96% |
| 1/01/2016 | 30/06/2016 | 81.32% | 18.68% |
| 1/07/2016 | 31/12/2016 | 81.72% | 18.28% |
| 1/01/2017 | 30/06/2017 | 81.89% | 18.11% |
| 1/07/2017 | 31/12/2017 | 81.29% | 18.71% |
| 1/01/2018 | 30/06/2018 | 80.56% | 19.44% |
| 1/07/2018 | 31/12/2018 | 78.43% | 21.57% |
| 1/01/2019 | 30/06/2019 | 81.39% | 18.61% |
Important Information for US Securityholders
U.S. securityholders are advised to consult their own tax advisers with respect to the consequences of holding and disposing of Lendlease securities, particularly having regard to the U.S. passive foreign investment company (“PFIC”) rules.
U.S. “check-the-box” (“CTB”) tax election
During the 2016 calendar year, some entities Lendlease Trust has invested in made a U.S. check-the-box (“CTB”) tax election. There may be U.S. tax consequences for U.S. securityholders. U.S. securityholders should seek their own tax advice in respect of the impact of these elections.
If you have any enquiries, please contact Lendlease at [email protected].
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