MIT notices

 

DUET Finance Trust 

Distribution rate: 4.8245 cents per unit

Notice from attribution managed investment trust re "fund payment"

DUET Finance trust has elected into the Attribution Managed Investment Trust (AMIT) regime for the income tax year commencing 1 July 2016.

DUET Finance Limited (DFL), the trustee of DUET Finance Trust (DFT), considers that the trust is an attribution managed investment trustA in relation to its income year ending 30 June 2017, and gives the following noticeB to relevant recipients of a distribution payment of 4.8245 cents per unit paid on 16 February 2017:

1. the fund payment has been determined in accordance with Subdivision 12A-B of Schedule 1 to the Taxation Administration Act 1953, being part of the payment from which an amount would have been required to be withheld under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 if the payment had been made to an entity covered by section 12-410 of that Schedule. The fund payment amount is 0.0629 cents per unit. The calculation of the fund payment amount does not include interest income;
2. the fund payment was not worked out by reference to any discount capital gain;
3. the fund payment the subject of this notice relates to is the income year of DFT ending 30 June 2017.

The disclosure of the Australian sourced interest component is in accordance with Subdivision 12A-A of Schedule 1 to the Taxation Administration Act 1953, being the part of the payment from which an amount would have been required to be withheld under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 if the payment had been made to a foreign resident.

Australian-sourced interest income: 4.7616 cents per unit.


A as defined in section 276-10 of the Income Tax Assessment Act 1997.
B for the purpose of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.

DUET Finance Trust 

Distribution rate: 4.0021 cents per unit

Notice from managed investment trust re "fund payment"

DUET Finance Limited (DFL), the trustee of DUET Finance Trust (DFT), considers that the trust is a managed investment trustA in relation to its income year ended 30 June 2016, and gives the following noticeB to relevant recipients of a distribution payment of 4.0021 cents per unit paid on 18 August 2016:

1. the fund payment, being part of the payment from which an amount would have been required to be withheld under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 if the payment had been made to an entity covered by section 12-410 of that Schedule, is 0.1457 cents per unit;
2. the fund payment was not worked out by reference to any discount capital gainC;
3. the fund payment the subject of this notice relates to is the income year of DFT ended 30 June 2016.

DFL also notes that, had the payment of 4.0021 cents per unit been made by it direct to a foreign resident, DFL is treating the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 3.8564 cents per unit.


A for the purpose of section 12-400 of Schedule 1 to the Taxation Administration Act 1953.
B for the purpose of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
C capital gains derived by the Trust during the year ended 30 June 2016 did not relate to taxable Australian property.

DUET Finance Trust 

Distribution rate: 4.6803 cents per unit

Notice from managed investment trust re "fund payment"

DUET Finance Limited (DFL), the trustee of DUET Finance Trust (DFT), considers that the trust is a managed investment trustA in relation to its income year ended 30 June 2016, and gives the following noticeB to relevant recipients of a distribution payment of 4.6803 cents per unit paid on 18 February 2016:

1. the fund payment, being part of the payment from which an amount would have been required to be withheld under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 if the payment had been made to an entity covered by section 12-410 of that Schedule, is 0.1382 cents per unit;
2. the fund payment was not worked out by reference to any discount capital gainC;
3. the fund payment the subject of this notice relates to the income year of DFT ended 30 June 2016.

DFL also notes that, had the payment of 4.6803 cents per unit been made by it direct to a foreign resident, DFL is treating the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 4.5421 cents per unit.


A for the purpose of section 12-400 of Schedule 1 to the Taxation Administration Act 1953.
B for the purpose of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
C capital gains derived by the Trust during the year ended 30 June 2016 did not relate to taxable Australian property.

DUET Finance Trust 

Distribution rate: 4.4088 cents per unit

Notice from managed investment trust re "fund payment"

DUET Finance Limited (DFL), the trustee of DUET Finance Trust (DFT), considers that the trust is a managed investment trustA in relation to its income year ended 30 June 2015, and gives the following noticeB to relevant recipients of a distribution payment of 4.4088 cents per unit paid on 20 August 2015:

1. the fund payment, being part of the payment from which an amount would have been required to be withheld under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 if the payment had been made to an entity covered by section 12-410 of that Schedule, is 0.0791 cents per unit;
2. the fund payment was not worked out by reference to any discount capital gainC;
3. the fund payment the subject of this notice relates to the income year of DFT ended 30 June 2015.

DFL also notes that, had the payment of 4.4088 cents per unit been made by it direct to a foreign resident, DFL is treating the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 4.3297 cents per unit.


A for the purpose of section 12-400 of Schedule 1 to the Taxation Administration Act 1953.
B for the purpose of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
C capital gains derived by the Trust during the year ended 30 June 2015 did not relate to taxable Australian property.

DUET Finance Trust 

Distribution rate: 4.3983 cents per unit

Notice from managed investment trust re "fund payment"

DUET Finance Limited (DFL), the trustee of DUET Finance Trust (DFT), considers that the trust is a managed investment trustA in relation to its income year ended 30 June 2015, and gives the following noticeB to relevant recipients of a distribution payment of 4.3983 cents per unit paid on 19 February 2015:

1. the fund payment, being part of the payment from which an amount would have been required to be withheld under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 if the payment had been made to an entity covered by section 12-410 of that Schedule, is 0.0867 cents per unit;
2. the fund payment was not worked out by reference to any discount capital gainC;
3. the fund payment the subject of this notice relates to the income year of DFT ended 30 June 2015.

DFL also notes that, had the payment of 4.3983 cents per unit been made by it direct to a foreign resident, DFL is treating the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 4.3116 cents per unit.


A for the purpose of section 12-400 of Schedule 1 to the Taxation Administration Act 1953.
B for the purpose of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
C capital gains derived by the Trust during the year ended 30 June 2015 did not relate to taxable Australian property.

DUET Finance Trust 

Distribution rate: 7.5287 cents per unit

Notice from managed investment trust re "fund payment"

DUET Finance Limited (DFL), the trustee of DUET Finance Trust (DFT), considers that the trust is a managed investment trustA in relation to its income year ended 30 June 2014, and gives the following noticeB to relevant recipients of a distribution payment of 7.5287 cents per unit paid on 22 August 2014:

1. the fund payment, being part of the payment from which an amount would have been required to be withheld under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 if the payment had been made to an entity covered by section 12-410 of that Schedule, is 0.0300 cents per unit;
2. the fund payment was not worked out by reference to any discount capital gainC;
3. the fund payment the subject of this notice relates to the income year of DFT ended 30 June 2014.

DFL also notes that, had the payment of 7.5287 cents per unit been made by it direct to a foreign resident, DFL is treating the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 4.5248 cents per unit.


A for the purpose of section 12-400 of Schedule 1 to the Taxation Administration Act 1953.
B for the purpose of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
C capital gains derived by the Trust during the year ended 30 June 2014 did not relate to taxable Australian property.

DUET Finance Trust (previously DUET2) 

Distribution rate: 7.6731 cents per unit

Notice from managed investment trust re "fund payment"

DUET Finance Limited (DFL), the trustee of DUET Finance Trust (DFT), considers that the trust is a managed investment trustA in relation to its income year ended 30 June 2014, and gives the following noticeB to relevant recipients of a distribution payment of 7.6731 cents per unit paid on 20 February 2014:

1. the fund payment, being part of the payment from which an amount would have been required to be withheld under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 if the payment had been made to an entity covered by section 12-410 of that Schedule, is 0.0072 cents per unit;
2. the fund payment was not worked out by reference to any discount capital gainC;
3. the fund payment the subject of this notice relates to is the income year of DFT ended 30 June 2014.

DFL also notes that, had the payment of 7.6731 cents per unit been made by it direct to a foreign resident, DFL is treating the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 4.5113 cents per unit.


A for the purpose of section 12-400 of Schedule 1 to the Taxation Administration Act 1953.
B for the purpose of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
C capital gains derived by the Trust during the year ended 30 June 2014 did not relate to taxable Australian property.

13 August 2013

Managed Investment Trusts - Proforma notice for custodian and other intermediary investors in respect to the 13 August 2013 final distribution.

Details of the August 2013 distribution:
Ex date: 24 June 2013
Record date: 28 June 2013
Payment date: 13 August 2013
Total distribution rate: 8.2500 cents per DUET stapled security

Diversified Utility and Energy Trust No. 1

Distribution rate: 3.4869 cents per unit

Notice from managed investment trust re "fund payment"

DUET Management Company 1 Limited (RE1), the trustee of Diversified Utility and Energy Trust, No.1 (DUET1), considers that the trust is a managed investment trustA in relation to its income year ended 30 June 2013, and gives the following noticeB to relevant recipients of a distribution payment of 3.4869 cents per unit paid on 13 August 2013:

1. the fund payment, being part of the payment from which an amount would have been required to be withheld under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 if the payment had been made to an entity covered by section 12-410 of that Schedule, is 0.0168 cents per unit;
2. the fund payment was not worked out by reference to any discount capital gainC;
3. the fund payment the subject of this notice relates to is the income year of DUET1 ended 30 June 2013.

RE1 also notes that, had the payment of 3.4869 cents per unit been made by it direct to a foreign resident, RE1 is treating the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 0.8195 cents per unit.

Unfranked parts of (non-CFI) Australian dividends: 0.3533 cents per unit.
 

DUET Finance Trust (previously DUET2) 

Distribution rate: 4.1760 cents per unit

Notice from managed investment trust re "fund payment"

DUET Finance Limited (DFL), the trustee of DUET Finance Trust (DFT), considers that the trust is a managed investment trustA in relation to its income year ended 30 June 2013, and gives the following noticeB to relevant recipients of a distribution payment of 4.1760 cents per unit paid on 13 August 2013:

1. the fund payment, being part of the payment from which an amount would have been required to be withheld under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 if the payment had been made to an entity covered by section 12-410 of that Schedule, is 0.0122 cents per unit;
2. the fund payment was not worked out by reference to any discount capital gainC;
3. the fund payment the subject of this notice relates to is the income year of DFT ended 30 June 2013.

DFL also notes that, had the payment of 4.1760 cents per unit been made by it direct to a foreign resident, DFL is treating the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 2.7931 cents per unit.

Unfranked parts of (non-CFI) Australian dividends: 0.3131 cents per unit.

Diversified Utility and Energy Trust No.3

None of the distribution of 0.5871 cents per unit paid by Diversified Utility and Energy Trust, No.1 (DUET3) on 13 August 2013 is a fund payment for the purposes of Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953. Of that distribution, 0.5884 cents per unit consists of Australian sourced interest income which, when paid to a non-resident of Australia for tax purposes, is subject to interest withholding tax at 10%.


A for the purpose of section 12-400 of Schedule 1 to the Taxation Administration Act 1953, as relevant for DUET1 & DFT.
B for the purpose of section 12-395 of Schedule 1 to the Taxation Administration Act 1953, as relevant for DUET1 & DFT.
C capital gains derived by the Trust during the year ended 30 June 2013 did not relate to taxable Australian property.

 

12 February 2013

Managed Investment Trusts - Proforma notice for custodian and other intermediary investors in respect to the 12 February 2013 interim distribution.

Diversified Utility and Energy Trust No. 1

Ex date: 21 December 2012
Record date: 31 December 2012
Payable date: 12 February 2013
Total distribution rate: 3.3880 cents per unit

Notice from managed investment trust re fund payment

DUET Management Company 1 Limited (RE1), the trustee of Diversified Utility and Energy Trust, No.1 (DUET1), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2013.

The DUET1 distribution of 3.3880 cents per unit includes a "Fund Payment" of 0.0173 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE1 also notes that, had the payment of 3.3880 cents per unit been made by it direct to a foreign resident, RE1 would have treated the following parts of the payments as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953.

Australian-sourced interest income: 1.5053 cents per unit.

Unfranked parts of (non-CFI) Australian dividends: 0.9394 cents per unit.

Diversified Utility and Energy Trust No. 2

Ex date: 21 December 2012
Record date: 31 December 2012
Payable date: 12 February 2013
Total distribution rate: 3.4810 cents per unit

Notice from managed investment trust re fund payment

DUET Management Company 2 Limited (RE2), the trustee of Diversified Utility and Energy Trust No.2 (DUET2), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2013.

The DUET2 distribution of 3.4810 cents per unit includes a "Fund Payment" of 0.0149 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE2 also notes that, had the payment of 3.4810 per unit been made by it direct to a foreign resident, RE2 would have treated the following parts of the payments as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 2.3444 cents per unit

Unfranked parts of (non-CFI) Australian dividends: 0.9099 cents per unit.

Diversified Utility and Energy Trust No.3

Ex date: 21 December 2012
Record date: 31 December 2012
Payable date: 12 February 2013
Total distribution rate: 1.3810 cents per unit

Notice from managed investment trust re fund payment

DUET Management Company 2 Limited (RE2), the trustee of Diversified Utility and Energy Trust No.3 (DUET3), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2013.

RE2 also notes that, had the payment of 1.3810 per unit been made by it direct to a foreign resident, RE2 would have treated the following parts of the payments as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 0.6787 cents per unit


14 August 2012

Managed Investment Trusts - Proforma notice for custodian and other intermediary investors in respect to the 14 August 2012 final distribution.

Diversified Utility and Energy Trust No. 1

Ex date: 25 June 2012
Record date: 29 June 2012
Payable date: 14 August 2012
Total distribution rate: 2.6850 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No. 1 Limited (RE1), the trustee of Diversified Utility and Energy Trust, No.1 (DUET1), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2012.

The DUET1 distribution of 2.6850 cents per unit includes a "Fund Payment" of 0.0142 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE1 also notes that, had the payment of 2.6850 cents per unit been made by it direct to a foreign resident, RE1 would have treated the following parts of the payments as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953.

Australian-sourced interest income: 1.3060 cents per unit.

Unfranked parts of (non-CFI) Australian dividends: 0.7859 cents per unit.

Diversified Utility and Energy Trust No. 2

Ex date: 25 June 2012
Record date: 29 June 2012
Payable date: 14 August 2012
Total distribution rate: 3.8120 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No.2 Limited (RE2), the trustee of Diversified Utility and Energy Trust No.2 (DUET2), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2012.

The DUET2 distribution of 3.8120 cents per unit includes a "Fund Payment" of 0.0130 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE2 also notes that, had the payment of 3.8120 per unit been made by it direct to a foreign resident, RE2 would have treated the following parts of the payments as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 1.9685 cents per unit

Unfranked parts of (non-CFI) Australian dividends: 0.7281 cents per unit.

Diversified Utility and Energy Trust No.3

Ex date: 25 June 2012
Record date: 29 June 2012
Payable date: 14 August 2012
Total distribution rate: 1.5030 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No.2 Limited (RE2), the trustee of Diversified Utility and Energy Trust No.3 (DUET3), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2012.

The DUET3 distribution of 1.5030 cents per unit includes a "Fund Payment" of 0.0852 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

14 February 2012

Managed Investment Trusts - Proforma notice for custodian and other intermediary investors in respect to the 14 February 2012 interim distribution.

Diversified Utility and Energy Trust No. 1

Ex date: 22 December 2011
Record date: 30 December 2011
Payable date: 14 February 2012
Total distribution rate: 3.8810 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No. 1 Limited (RE1), the trustee of Diversified Utility and Energy Trust, No.1 (DUET1), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2012.

The DUET1 distribution of 3.8810 cents per unit includes a "Fund Payment" of 0.6074 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE1 also notes that, had the payment of 3.8810 cents per unit been made by it direct to a foreign resident, RE1 would have treated the following parts of the payments as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953.

Australian-sourced interest income: 1.8939 cents per unit.

Unfranked parts of (non-CFI) Australian dividends: 0.6132 cents per unit.

Diversified Utility and Energy Trust No. 2

Ex date: 22 December 2011
Record date: 30 December 2011
Payable date: 14 February 2012
Total distribution rate: 4.1190 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No.2 Limited (RE2), the trustee of Diversified Utility and Energy Trust No.2 (DUET2), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2012.

The DUET2 distribution of 4.1190 cents per unit includes a "Fund Payment" of 0.7632 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE2 also notes that, had the payment of 4.1190 per unit been made by it direct to a foreign resident, RE2 would have treated the following parts of the payments as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 2.7598 cents per unit

Unfranked parts of (non-CFI) Australian dividends: 0.5960 cents per unit.

Diversified Utility and Energy Trust No.3

There is no distribution payable from DUET 3 for the current period.

16 August 2011

Managed Investment Trusts - Proforma notice for custodian and other intermediary investors in respect to the 16 August 2011 final distribution.

Diversified Utility and Energy Trust No. 1

Ex date: 24 June 2011
Record date: 30 June 2011
Payable date: 16 August 2011
Total distribution rate: 3.6700 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No. 1 Limited (RE1), the trustee of Diversified Utility and Energy Trust, No.1 (DUET1), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2011.

The DUET1 distribution of 3.6700 cents per unit includes a “Fund Payment” of 0.0059 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE1 also notes that, had the payment of 3.6700 cents per unit been made by it direct to a foreign resident, RE1 would have treated the following parts of the payments as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953.

Australian-sourced interest income: 1.9154 cents per unit.

Unfranked parts of (non-CFI) Australian dividends: 0.5681 cents per unit.

Diversified Utility and Energy Trust No. 2

Ex date: 24 June 2011
Record date: 30 June 2011
Payable date: 16 August 2011
Total distribution rate: 4.8700 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No.2 Limited (RE2), the trustee of Diversified Utility and Energy Trust No.2 (DUET2), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2011.

The DUET2 distribution of 4.8700 cents per unit includes a “Fund Payment” of 0.0058 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE2 also notes that, had the payment of 4.8700 per unit been made by it direct to a foreign resident, RE2 would have treated the following parts of the payments as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 2.9040 cents per unit

Unfranked parts of (non-CFI) Australian dividends: 0.5562 cents per unit.

Diversified Utility and Energy Trust No. 3

Ex date: 24 June 2011
Record date: 30 June 2011
Payable date: 16 August 2011
Total distribution rate: 1.4600 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No. 2 Limited (RE2), the trustee of Diversified Utility and Energy Trust, No.3 (DUET3), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2011.

The DUET 3 distribution of 1.4600 cents per unit does not include a “Fund Payment”, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

* Distribution components referred to above exclude any withholding taxes.

DUET Investment Holdings Limited

There is no distribution payable from DIHL for the current period.

15 February 2011

Distribution comprised of: cents per DUET security
3.2060 Cents from DUET1
Australian sourced interest income 1.9194
Australian sourced dividend income - unfranked 0.5867
Australian sourced dividend income - franked 0.2602
Australian sourced other income (fund payment) 0.0370
Return of paid up capital 0.4027
4.5490 Cents from DUET2
Australian sourced interest income 2.9615
Australian sourced dividend income - unfranked 0.5715
Australian sourced dividend income - franked 0.2501
Australian sourced other income (fund payment) 0.0360
Return of paid up capital 0.7299
2.2450 Cents from DUET3
Foreign sourced income 1.2928
Return of paid up capital 0.9522

15 February 2011

Managed Investment Trusts - Proforma notice for custodian and other intermediary investors in respect to the 15 February 2011 interim distribution.

Diversified Utility and Energy Trust No. 1

Ex date: 23 December 2010
Record date: 31 December 2010
Payable date: 15 February 2011
Total distribution rate: 3.2060 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No. 1 Limited (RE1), the trustee of Diversified Utility and Energy Trust, No.1 (DUET1), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2011.

The DUET1 interim distribution of 3.2060 cents per unit includes a “Fund Payment” of 0.370 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE1 also notes that, had the payment of 3.2060 cents per unit been made by it direct to a foreign resident, RE1 would have treated the following parts of the payments as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953.

Australian-sourced interest income: 1.9194 cents per unit.

Unfranked parts of (non-CFI) Australian dividends: 0.5867 cents per unit.

Diversified Utility and Energy Trust No. 2

Ex date: 23 December 2010
Record date: 31 December 2010
Payable date: 15 February 2011
Total distribution rate: 4.5490 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No.2 Limited (RE2), the trustee of Diversified Utility and Energy Trust No.2 (DUET2), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2011.

The DUET2 interim distribution of 4.5490 cents per unit includes a “Fund Payment” of 0.0360 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE2 also notes that, had the payment of 4.5490 per unit been made by it direct to a foreign resident, RE2 would have treated the following parts of the payments as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 2.9615 cents per unit

Unfranked parts of (non-CFI) Australian dividends: 0.5715 cents per unit.

Diversified Utility and Energy Trust No. 3

Ex date: 23 December 2010
Record date: 31 December 2010
Payable date: 15 February 2011
Total distribution rate: 2.2450 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No. 2 Limited (RE2), the trustee of Diversified Utility and Energy Trust, No.3 (DUET3), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2011.

The DUET 3 interim distribution of 2.2450 cents per unit does not include a “Fund Payment”, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

* Distribution components referred to above exclude any withholding taxes.

DUET Investment Holdings Limited

There is no distribution payable from DIHL for the current period.

15 February 2011

Distribution comprised of: cents per DUET security
3.2060 Cents from DUET1
Australian sourced interest income 1.9194
Australian sourced dividend income - unfranked 0.5867
Australian sourced dividend income - franked 0.2602
Australian sourced other income (fund payment) 0.0370
Return of paid up capital 0.4027
4.5490 Cents from DUET2
Australian sourced interest income 2.9615
Australian sourced dividend income - unfranked 0.5715
Australian sourced dividend income - franked 0.2501
Australian sourced other income (fund payment) 0.0360
Return of paid up capital 0.7299
2.2450 Cents from DUET3
Foreign sourced income 1.2928
Return of paid up capital 0.9522

13 August 2010

Managed Investment Trusts - Proforma notice for custodian and other intermediary investors in respect to the 13 August 2010 final distribution.

Diversified Utility and Energy Trust No. 1

Ex date: 24 June 2010
Record date: 30 June 2010
Payable date: 13 August 2010
Total distribution rate: 3.2200 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No. 1 Limited (RE1), the trustee of Diversified Utility and Energy Trust, No.1 (DUET1), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2010.

The DUET1 final distribution of 3.2200 cents per unit includes a “Fund Payment” of 0.0792 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE1 also notes that, had the payment of 3.2200 cents per unit been made by it direct to a foreign resident, RE1 would have treated the following parts of the payments as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953.

Australian-sourced interest income: 2.2063 cents per unit.

Unfranked parts of (non-CFI) Australian dividends: 0.6009 cents per unit.

Diversified Utility and Energy Trust No. 2

Ex date: 24 June 2010
Record date: 30 June 2010
Payable date: 13 August 2010
Total distribution rate: 4.7680 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No.2 Limited (RE2), the trustee of Diversified Utility and Energy Trust No.2 (DUET2), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2010.

The DUET2final distribution of 4.7680 cents per unit includes a “Fund Payment” of 0.0768 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE2 also notes that, had the payment of 4.7680 per unit been made by it direct to a foreign resident, RE2 would have treated the following parts of the payments as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 3.1888 cents per unit

Unfranked parts of (non-CFI) Australian dividends: 0.5836 cents per unit.

Diversified Utility and Energy Trust No. 3

Ex date: 24 June 2010
Record date: 30 June 2010
Payable date: 13 August 2010
Total distribution rate: 2.0120 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No. 2 Limited (RE2), the trustee of Diversified Utility and Energy Trust, No.3 (DUET3), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2010.

The DUET 3 final distribution of 2.0120 cents per unit does not include a “Fund Payment”, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

* Distribution components referred to above exclude any withholding taxes.

DUET Investment Holdings Limited

There is no distribution payable from DIHL for the current period.

13 August 2010

Distribution comprised of: cents per DUET security
3.2200 Cents from DUET1
Australian sourced interest income 2.2063
Australian sourced dividend income - unfranked 0.6009
Australian sourced dividend income - franked -
Australian sourced other income (fund payment) 0.0792
Return of paid up capital 0.3336
4.7680 Cents from DUET2
Australian sourced interest income 3.1888
Australian sourced dividend income - unfranked 0.5836
Australian sourced dividend income - franked -
Australian sourced other income (fund payment) 0.0768
Return of paid up capital 0.9188
2.0120 Cents from DUET3
Foreign sourced income 1.6490
Return of paid up capital 0.3630

16 February 2010

Managed Investment Trusts – Proforma notice for Custodian and Other Intermediary Investors in respect to the 16 February interim distribution*

Diversified Utility and Energy Trust No.1

Ex date: 23 December 2009
Record date: 31 December 2009
Payable date: 16 February 2010
Total distribution rate: 3.6000 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No. 1 Limited (RE1), the trustee of Diversified Utility and Energy Trust No.1 (DUET1), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2010.

The DUET1 interim distribution of 3.6000 cents per unit includes a “Fund Payment” of 0.2081 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE1 also notes that, had the payment of 3.6000 cents per unit been made by it direct to a foreign resident, RE1 would have treated the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 1.7744 cents per unit

Unfranked parts of (non-CFI) Australian dividends: 0.9677 cents per unit.

Diversified Utility and Energy Trust No.2

Ex date: 23 December 2009
Record date: 31 December 2009
Payable date: 16 February 2010
Total distribution rate: 4.8500 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No. 2 Limited (RE2), the trustee of Diversified Utility and Energy Trust No.2 (DUET2), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2010.

The DUET2 interim distribution of 4.8500 cents per unit includes a “Fund Payment” of 0.2029 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE2 also notes that, had the payment of 4.8500 cents per unit been made by it direct to a foreign resident, RE2 would have treated the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 2.8131 cents per unit
Unfranked parts of (non-CFI) Australian dividends: 0.9439 cents per unit.

Diversified Utility and Energy Trust No.3

Ex date: 23 December 2009
Record date: 31 December 2009
Payable date: 16 February 2010
Total distribution rate: 1.5500 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No. 2 Limited (RE2), the trustee of Diversified Utility and Energy Trust No.3 (DUET3), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2010.

The DUET3 interim distribution of 1.5500 cents per unit does not include a “Fund Payment”, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

* Distribution components referred to above exclude any withholding taxes.

DUET Investment Holdings Limited

There is no distribution payable from DIHL for the current period.

16 February 2010

Distribution comprised of: cents per DUET security
3.6000 cents from DUET1
Australian sourced interest income 1.7744
Australian sourced dividend income - unfranked 0.9677
Australian sourced dividend income - franked 0.2635
Australian sourced other income (fund payment) 0.2081
Return of paid up capital 0.3863
4.8500 cents from DUET2
Australian sourced interest income 2.8131
Australian sourced dividend income - unfranked 0.9439
Australian sourced dividend income - franked 0.2539
Australian sourced other income (fund payment) 0.2029
Return of paid up capital 0.6362
1.5500 cents from DUET3
Foreign sourced income 0.8651
Return of paid up capital 0.6849

14 August 2009

Managed Investment Trusts – Proforma notice for Custodian and Other Intermediary Investors in respect to the 14 August final distribution*

Diversified Utility and Energy Trust No.1

Ex date: 24 June 2009
Record date: 30 June 2009
Payable date: 14 August 2009
Total distribution rate: 3.1570 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No. 1 Limited (RE1), the trustee of Diversified Utility and Energy Trust No.1 (DUET1), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2009.

The DUET1 final distribution of 3.1570 cents per unit includes a “Fund Payment” of 0.2791 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE1 also notes that, had the payment of 3.1570 cents per unit been made by it direct to a foreign resident, RE1 would have treated the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 1.7526 cents per unit

Unfranked parts of (non-CFI) Australian dividends: 0.3251 cents per unit.

Diversified Utility and Energy Trust No.2

Ex date: 24 June 2009
Record date: 30 June 2009
Payable date: 14 August 2009
Total distribution rate: 4.9070 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No. 2 Limited (RE2), the trustee of Diversified Utility and Energy Trust No.2 (DUET2), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2009.

The DUET2 final distribution of 4.9070 cents per unit includes a “Fund Payment” of 0.2723 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE2 also notes that, had the payment of 4.9070 cents per unit been made by it direct to a foreign resident, RE2 would have treated the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 2.6514 cents per unit

Unfranked parts of (non-CFI) Australian dividends: 0.3088 cents per unit.

Diversified Utility and Energy Trust No.3

Ex date: 24 June 2009
Record date: 30 June 2009
Payable date: 14 August 2009
Total distribution rate: 1.9360 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No. 2 Limited (RE2), the trustee of Diversified Utility and Energy Trust No.3 (DUET3), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2009.

The DUET3 interim distribution of 1.9360 cents per unit does not include a “Fund Payment”, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE2 also notes that, had the payment of 1.9360 cents per unit been made by it direct to a foreign resident, RE2 would have treated the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Foreign sourced other income: 1.3719 cents per unit.

* Distribution components referred to above exclude any withholding taxes.

DUET Investment Holdings Limited

There is no distribution payable from DIHL for the current period.

Latest distribution - 14 August 2009
Distribution comprised of: cents per DUET security
3.1570 cents from DUET1
Australian sourced interest income 1.7526
Australian sourced dividend income - unfranked 0.3251
Australian sourced other income 0.2791
Return of paid up capital 0.8002
4.9070 cents from DUET2
Australian sourced interest income 2.6514
Australian sourced dividend income - unfranked 0.3088
Australian sourced other income 0.2723
Return of paid up capital 0.8002
4.9070 cents from DUET2
Australian sourced interest income 2.6514
Australian sourced dividend income - unfranked 0.3088
Australian sourced other income 0.2723
Return of paid up capital 1.6745
1.9360 cents from DUET3
Foreign sourced other income 1.3719
Return of paid up capital 0.5641

17 February 2009

Managed Investment Trusts – Proforma notice for Custodian and Other Intermediary Investors in respect to the 17 February interim distribution*

Diversified Utility and Energy Trust No.1

Ex date: 23 December 2008
Record date: 31 December 2008
Payable date: 17 February
Total distribution rate: 4.8880 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No. 1 Limited (RE1), the trustee of Diversified Utility and Energy Trust No.1 (DUET1), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2009.

The DUET1 interim distribution of 4.8880 cents per unit includes a “Fund Payment” of 0.0707 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE1 also notes that, had the payment of 4.8880 cents per unit been made by it direct to a foreign resident, RE1 would have treated the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 2.3054 cents per unit

Unfranked parts of (non-CFI) Australian dividends: 1.8186 cents per unit.

Diversified Utility and Energy Trust No.2

Ex date: 23 December 2008
Record date: 31 December 2008
Payable date: 17 February
Total distribution rate: 6.5110 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No. 2 Limited (RE2), the trustee of Diversified Utility and Energy Trust No.2 (DUET2), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2009.

The DUET2 interim distribution of 6.5110 cents per unit includes a “Fund Payment” of 0.0693 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE2 also notes that, had the payment of 6.5110 cents per unit been made by it direct to a foreign resident, RE2 would have treated the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 3.6500 cents per unit

Unfranked parts of (non-CFI) Australian dividends: 1.7840 cents per unit.

Diversified Utility and Energy Trust No.3

Ex date: 23 December 2008
Record date: 31 December 2008
Payable date: 17 February
Total distribution rate: 2.7260 cents per unit

Notice from managed investment trust re fund payment

AMPCI Macquarie Infrastructure Management No. 2 Limited (RE2), the trustee of Diversified Utility and Energy Trust No.3 (DUET3), declares that the trust is a managed investment trust for the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953, in respect of the income year ending 30 June 2009.

The DUET3 interim distribution of 2.7260 cents per unit includes a “Fund Payment” of 0.1558 cents per unit, pursuant to Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953.

RE2 also notes that, had the payment of 2.7260 cents per unit been made by it direct to a foreign resident, RE2 would have treated the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 0.0551 cents per unit

Foreign sourced other income: 2.5151 cents per unit.

* Distribution components referred to above exclude any withholding taxes.

DUET Investment Holdings Limited

There is no distribution payable from DIHL for the current period.

Distribution component
Estimated payment date: 17 February 2009
Distribution comprised of: cents per DUET security
4.8880 cents from DUET1
Australian interest income 2.3054
Australian sourced dividend income - unfranked 1.8186
Australian sourced dividend income - franked 0.3498
Australian sourced other income 0.0707
Return of paid up capital 0.3435
6.5110 cents from DUET2
Australian interest income 3.6500
Australian sourced dividend income - unfranked 1.7840
Australian sourced dividend income - franked 0.3406
Australian sourced other income 0.0693
Return of paid up capital 0.6671
2.7260 cents from DUET3
Australian interest income 0.0551
Australian sourced other income 0.1558
Foreign sourced other income 2.5151

15 August 2008

Managed Investment Trusts – Proforma notice for Custodian and Other Intermediary Investors in respect to the 15 August final distribution*

Diversified Utility and Energy Trust No.1

Notice from managed investment trust re fund payments

AMPCI Macquarie Infrastructure Management No. 1 Limited (RE1), the responsible entity of Diversified Utility and Energy Trust No.1 (DUET1), considers that the trust is a managed investment trust** in relation to its income year ending 30 June 2008, and gives the following notice*** to you as recipient of a payment of 5.0100 cents per security made on 15 August 2008:

  • the fund payment, being the part of the payment from which an amount would have been required to be withheld under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 if the payment had been made to an entity covered by section 12-410 of that Schedule, is 0.0334 cents per security;
  • the fund payment was not worked out by reference to any discount capital gain;
  • the fund payment the subject of this notice relates to the income year of DUET1 ending on 30 June 2008.

RE1 also notes that, had the payment of 5.0100 cents per security been made by it direct to a foreign resident, RE1 would have treated the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 1.1080 cents per security

Unfranked parts of Australian dividends: 0.2745 cents per security

Diversified Utility and Energy Trust No.2

Notice from managed investment trust re fund payments

AMPCI Macquarie Infrastructure Management No. 2 Limited (RE2), the responsible entity of Diversified Utility and Energy Trust No.2 (DUET2), considers that the trust is a managed investment trust2 in relation to its income year ending 30 June 2008, and gives the following notice3 to you as recipient of a payment of 5.9900 cents per security made on 15 August 2008:

  • the fund payment, being the part of the payment from which an amount would have been required to be withheld under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 if the payment had been made to an entity covered by section 12-410 of that Schedule, is 0.0348 cents per security;
  • the fund payment was not worked out by reference to any discount capital gain;
  • the fund payment the subject of this notice relates to the income year of DUET2 ending on 30 June 2008.

RE2 also notes that, had the payment of 5.9900 cents per security been made by it direct to a foreign resident, RE2 would have treated the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 0.9546 cents per security

Unfranked parts of Australian dividends: 0.2767 cents per security

Diversified Utility and Energy Trust No.3

Notice for Custodian and Other Intermediary Investors only

AMPCI Macquarie Infrastructure Management No. 2 Limited (RE2), the responsible entity of Diversified Utility and Energy Trust No.3 (DUET3), considers that none of the payment made on 15 August 2008 is a fund payment for the purposes of Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953.

RE2 also notes that, had the payment of 2.500 cents per security been made by it direct to a foreign resident, RE2 would not have treated any parts of the payment as being subject to withholding tax under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953.

* Distribution components referred to above exclude any withholding taxes.

** For purposes of section 12-395 of Schedule 1 of the Taxation Administration Act 1953

*** For purposes of section 12-415 of Schedule 1 of the Taxation Administration Act 1953

Latest distribution

Please note that tax components are indicative only and investors should rely on their tax statements provided in August of each year for the preparation of their tax returns.

Distribution component 30/06/2008 Half year total cents/stapled unit
Return of capital 9.5722
Australian interest 2.0626
Australian franked dividend 0.0000
Australian unfranked dividend 0.5512
Australian sourced other income 0.0682
Foreign sourced interest income 1.2458
Total distribution 13.5000

15 February 2008

Managed Investment Trusts - Proforma notice for Custodian and Other Intermediary Investors in respect to the 15 February interim distribution*

Diversified Utility and Energy Trust No.1

Notice from managed investment trust re fund payments

AMPCI Macquarie Infrastructure Management No. 1 Limited (RE1), the responsible entity of Diversified Utility and Energy Trust No.1 (DUET1), considers that the trust is a managed investment trust** in relation to its income year ending 30 June 2008, and gives the following notice*** to you as recipient of a payment of 4.550 cents per security made on 15 February 2008:

  • the fund payment, being the part of the payment from which an amount would have been required to be withheld under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 if the payment had been made to an entity covered by section 12-410 of that Schedule, is 0.064 cents per security;
  • the fund payment was not worked out by reference to any discount capital gain;
  • the fund payment the subject of this notice relates to the income year of DUET1 ending on 30 June 2008.

RE1 also notes that, had the payment of 4.550 cents per security been made by it direct to a foreign resident, RE1 would have treated the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 2.065 cents per security

Unfranked parts of Australian dividends: 2.131 cents per security

Diversified Utility and Energy Trust No.2

Notice from managed investment trust re fund payments

AMPCI Macquarie Infrastructure Management No. 2 Limited (RE2), the responsible entity of Diversified Utility and Energy Trust No.2 (DUET2), considers that the trust is a managed investment trust2 in relation to its income year ending 30 June 2008, and gives the following notice3 to you as recipient of a payment of 6.350 cents per security made on 15 February 2007:

  • the fund payment, being the part of the payment from which an amount would have been required to be withheld under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 if the payment had been made to an entity covered by section 12-410 of that Schedule, is 0.068 cents per security;
  • the fund payment was not worked out by reference to any discount capital gain;
  • the fund payment the subject of this notice relates to the income year of DUET2 ending on 30 June 2008.

RE2 also notes that, had the payment of 6.350 cents per security been made by it direct to a foreign resident, RE2 would have treated the following parts of the payment as being subject to withholding tax at appropriate rates under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953:

Australian-sourced interest income: 3.710 cents per security

Unfranked parts of Australian dividends: 2.255 cents per security

Diversified Utility and Energy Trust No.3

Notice for Custodian and Other Intermediary Investors only

AMPCI Macquarie Infrastructure Management No. 2 Limited (RE2), the responsible entity of Diversified Utility and Energy Trust No.3 (DUET3), considers that none of the payment made on 15 February 2008 is a fund payment for the purposes of Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953.

RE2 also notes that, had the payment of 2.600 cents per security been made by it direct to a foreign resident, RE2 would not have treated any parts of the payment as being subject to withholding tax under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953.

* Distribution components referred to above exclude any withholding taxes.

** For purposes of section 12-395 of Schedule 1 of the Taxation Administration Act 1953

*** For purposes of section 12-415 of Schedule 1 of the Taxation Administration Act 1953