Non-resident information

 

Non-Resident Withholding Information - provided for non-residents, including those completing a 2016 Australian Income Tax Return for Individuals.

DUET Group - payment summary information

  20/08/2015(A) cents/ss 18/02/2016 cents/ss 18/08/2016
cents/ss
Non-resident withholding tax rate
DUET Group
Fund payment - 0.1382 0.1457 15% or 30%
Australian sourced interest income - 4.5421 3.8564 10%
Australian sourced dividend income
(unfranked, non-CFI)
4.3412 4.3197 Note (B) 30% or relevant lower double tax agreement rate
         
Comprised of:
DFT
Fund payment - 0.1382 0.1457 15% or 30%
Australian sourced interest income - 4.5421 3.8564 10%
DUECo 
Australian sourced dividend income
(unfranked, non-CFI)
4.3412 4.3197 Note (B) 30% or relevant lower double tax agreement rate

^ cents/ss: cents per stapled security
* the Non-Resident Withholding Tax Rate has been applied based on the tax residence of the non-resident investor.
**the above components were used solely for withholding tax purposes, and were based on information available at the times of the payment of the distributions, and should not be relied upon for any other purpose.

Notes:
(A) DUECo paid an unfranked dividend on 20 August 2015, this amount is included in your 2016 DUET Annual Tax Statement. This is because dividends are generally included in a shareholder’s assessable income when paid. Therefore the unfranked dividend paid by DUECo on 20 August 2015 is included in your 2016 DUET Annual Tax Statement which was issued in August 2016.
(B) Whilst DUECo paid an unfranked dividend on 18 August 2016, this amount is not included in your 2016 DUET Annual Tax Statement. This is because dividends are generally included in a shareholder’s assessable income when paid. Therefore the unfranked dividend paid by DUECo on 18 August 2016 will be included in your 2017 DUET Annual Tax Statement to be issued in August 2017.           

If non-resident individual investors consider that they need to lodge 2016 Australian income tax returns, they are advised to use their Annual Tax Statement for that purpose.

Non-Resident Withholding Information - provided for non-residents, including those completing a 2015 Australian Income Tax Return for Individuals.

DUET Group - payment summary information

  22/08/2014(A) cents/ss 19/02/2015 cents/ss 20/08/2015
cents/ss
Non-resident withholding tax rate
DUET Group
Fund payment - 0.0867 0.0791 15% or 30%
Australian sourced interest income - 4.3116 4.3297 10%
Australian sourced dividend income
(unfranked, non-CFI)
0.9713 4.3517 Note (B) 30% or relevant lower double tax agreement rate
         
Comprised of:
DFT
Fund payment - 0.0867 0.0791 15% or 30%
Australian sourced interest income - 4.3116 4.3297 10%
DUECo 
Australian sourced dividend income
(unfranked, non-CFI)
0.7133 4.3517 Note (B) 30% or relevant lower double tax agreement rate
DIHL        
Australian sourced dividend income
(unfranked, non-CFI)
0.2580 - no dividend paid 30% or relevant lower double tax agreement rate

^ cents/ss: cents per stapled security
* the Non-Resident Withholding Tax Rate has been applied based on the tax residence of the non-resident investor.
**the above components were used solely for withholding tax purposes, and were based on information available at the times of the payment of the distributions, and should not be relied upon for any other purpose.

Notes:
(A) DUECo and DIHL paid unfrankeds dividends on 22 August 2014, these amounts are included in your 2015 DUET Annual Tax Statement. This is because dividends are generally included in a shareholder’s assessable income when paid. Therefore the unfranked dividends paid by DIHL and DUECo on 22 August 2014 are included in your 2015 DUET Annual Tax Statement which was issued in August 2015.
(B) Whilst DUECo paid an unfranked dividend on 20 August 2015, this amount is not included in your 2015 DUET Annual Tax Statement. This is because dividends are generally included in a shareholder’s assessable income when paid. Therefore the unfranked dividend paid by DUECo on 20 August 2015 will be included in your 2016 DUET Annual Tax Statement to be issued in August 2016.           

If non-resident individual investors consider that they need to lodge 2015 Australian income tax returns, they are advised to use their Annual Tax Statement for that purpose.

Non-Resident Withholding Information - provided for non-residents, including those completing a 2014 Australian Income Tax Return for Individuals.

DUET Group - payment summary information

  20/02/2014 cents/unit 22/08/2014
cents/unit
Non-resident withholding tax rate
DUET Group
Fund payment 0.0072 0.0300 15% or 30%
Australian sourced interest income 4.5113 4.5248 10%
Australian sourced dividend income
(unfranked, non-CFI)
0.8269 0.9713 30% or relevant lower double tax agreement rate
Comprised of:
DFT
Fund payment 0.0072 0.0300 15% or 30%
Australian sourced interest income 4.5113 4.5248 10%
DUECo 
Australian sourced dividend income
(unfranked, non-CFI)
0.5335 Note (A) 30% or relevant lower double tax agreement rate
DIHL
Australian sourced dividend income
(unfranked, non-CFI)
0.2934 Note (A) 30% or relevant lower double tax agreement rate

* the Non-Resident Withholding Tax Rate has been applied based on the tax residence of the non-resident investor.
**the above components were used solely for withholding tax purposes, and were based on information available at the times of the payment of the distributions, and should not be relied upon for any other purpose.

Note (A) Whilst DIHL and DUECo paid unfranked dividends on 22 August 2014, these amounts are not included in your 2014 DUET Annual Tax Statement. This is because dividends are generally included in a shareholder’s assessable income when paid. Therefore the unfranked dividends paid by DIHL and DUECo on 22 August 2014 will be included in your 2015 DUET Annual Tax Statement to be issued in August 2015.           

If non-resident individual investors consider that they need to lodge 2014 Australian income tax returns, they are advised to use their Annual Tax Statement for that purpose.

Non-Resident Withholding Information - provided for non-residents, including those completing a 2013 Australian Income Tax Return for Individuals.

DUET Group - payment summary information

  12/02/2013 cents/unit 13/08/2013 cents/unit Non-resident withholding tax rate
DUET Group
Fund payment 0.0322 0.0290 15% or 30%
Australian sourced interest income 4.5284 4.2010 10%
Australian sourced dividend income
(unfranked, non-CFI)
1.8493 0.6664 30% or relevant lower double tax agreement rate
Comprised of:
DUET1
Fund payment 0.0173 0.0168 15% or 30%
Australian sourced interest income 1.5053 0.8195 10%
Australian sourced dividend income
(unfranked, non-CFI)
0.9394 0.3533 30% or relevant lower double tax agreement rate
DFT 
Fund payment 0.0149 0.0122 15% or 30%
Australian sourced interest income 2.3444 2.7931 10%
Australian sourced dividend income
(unfranked, non-CFI)
0.9099 0.3131 30% or relevant lower double tax agreement rate
DUET3
Fund payment - - 15% or 30%
Australian sourced interest income 0.6787 0.5884 10%
Australian sourced dividend income
(unfranked, non-CFI)
- - 30% or relevant lower double tax agreement rate

* the Non-Resident Withholding Tax Rate has been applied based on the tax residence of the non-resident investor.
**the above components were used solely for withholding tax purposes, and were based on information available at the times of the payment of the distributions, and should not be relied upon for any other purpose.            

If non-resident individual investors consider that they need to lodge 2013 Australian income tax returns, they are advised to use their annual Tax Statement for that purpose.

2012

Non-Resident Withholding Information - provided for non-residents, including those completing a 2012 Australian Income Tax Return for Individuals.

DUET Group - payment summary information

  14/02/2012 cents/unit 14/08/2012 cents/unit Non-resident withholding tax rate
DUET Group
Fund payment 0.0337 0.1124 7.5% or 30%
Australian sourced interest income 4.6537 3.2745 10%
Australian sourced dividend income
(unfranked, non-CFI)
1.2092 1.5140 30% or relevant lower double tax agreement rate
Capital gains (fund payment) 1.3369 - 7.5% or 30%
Comprised of:
DUET1
Fund payment 0.0171 0.0142 7.5% or 30%
Australian sourced interest income 1.8939 1.3060 10%
Australian sourced dividend income
(unfranked, non-CFI)
0.6132 0.7859 30% or relevant lower double tax agreement rate
Capital gains (fund payment) 0.5903 - 7.5% or 30%
DFT (previously DUET2)
Fund payment 0.0166 0.0130 7.5% or 30%
Australian sourced interest income 2.7598 1.9685 10%
Australian sourced dividend income
(unfranked, non-CFI)
0.5960 0.7281 30% or relevant lower double tax agreement rate
Capital gains (fund payment) 0.7466 - 7.5% or 30%
DUET3
Fund payment - 0.0852 7.5% or 30%
Australian sourced interest income - - 10%
Australian sourced dividend income
(unfranked, non-CFI)
- - 30% or relevant lower double tax agreement rate

* the Non-Resident Withholding Tax Rate has been applied based on the tax residence of the non-resident investor.
**the above components were used solely for withholding tax purposes, and were based on information available at the times of the payment of the distributions, and should not be relied upon for any other purpose.            

If non-resident individual investors consider that they need to lodge 2012 Australian income tax returns, they are advised to use their annual Tax Statement for that purpose.
 


2011

Non-Resident Withholding Information - provided for non-residents, including those completing a 2011 Australian Income Tax Return for Individuals.

DUET Group - payment summary information

  15/02/2011 cents/unit 16/08/2011 cents/unit Non-resident withholding tax rate
DUET Group
Fund payment 0.0730 0.0117 7.5% or 30%
Australian sourced interest income 4.8809 4.8194 10%
Australian sourced dividend income
(unfranked, non-CFI)
1.1582 1.1243 30% or relevant lower double tax agreement rate
Comprised of:
DUET1
Fund payment 0.0370 0.0059 7.5% or 30%
Australian sourced interest income 1.9194 1.9154 10%
Australian sourced dividend income
(unfranked, non-CFI)
0.5867 0.5681 30% or relevant lower double tax agreement rate
DUET2
Fund payment 0.0360 0.0058 7.5% or 30%
Australian sourced interest income 2.9615 2.9040 10%
Australian sourced dividend income
(unfranked, non-CFI)
0.5715 0.5562 30% or relevant lower double tax agreement rate
DUET3
Fund payment - - 7.5% or 30%
Australian sourced interest income - - 10%
Australian sourced dividend income
(unfranked, non-CFI)
- - 30% or relevant lower double tax agreement rate

* the Non-Resident Withholding Tax Rate has been applied based on the tax residence of the non-resident investor.


2010

Non-Resident Withholding Information - provided for non-residents, including those completing a 2010 Australian Income Tax Return for Individuals.

DUET Group - payment summary information

  16/02/2010 cents/unit 13/08/2010 cents/unit Non-resident withholding tax rate
DUET Group
Fund payment 0.4110 0.1560 15% or 30%
Australian sourced interest income 4.5875 5.3951 10%
Australian sourced dividend income
(unfranked, non-CFI)
1.9116 1.1845 30% or relevant lower double tax agreement rate
Comprised of:
DUET1
Fund payment 0.2081 0.0792 15% or 30%
Australian sourced interest income 1.7744 2.2063 10%
Australian sourced dividend income
(unfranked, non-CFI)
0.9677 0.6009 30% or relevant lower double tax agreement rate
DUET2
Fund payment 0.2029 0.0768 15% or 30%
Australian sourced interest income 2.8131 3.1888 10%
Australian sourced dividend income
(unfranked, non-CFI)
0.9439 0.5836 30% or relevant lower double tax agreement rate
DUET3
Fund payment - - 15% or 30%
Australian sourced interest income - - 10%
Australian sourced dividend income
(unfranked, non-CFI)
- - 30% or relevant lower double tax agreement rate

* the Non-Resident Withholding Tax Rate has been applied based on the tax residence of the non-resident investor.


2009

Non-Resident Withholding Information - provided for non-residents, including those completing a 2009 Australian Income Tax Return for Individuals.

DUET Group - payment summary information

  17/02/2009 cents/unit 14/08/2009 cents/unit Non-resident withholding tax rate*
DUET Group
Fund payment 0.2958 0.5514 22.5% or 30%
Australian sourced interest income 6.0105 4.4040 10%
Australian sourced dividend income (unfranked, non-CFI) 3.6026 0.6339 30% or relevant lower double tax agreement rate
DUET1
Fund payment 0.0707 0.2791 22.5% or 30%
Australian sourced interest income 2.3054 1.7526 10%
Australian sourced dividend income (unfranked, non-CFI) 1.8186 0.3251 30% or relevant lower double tax agreement rate
DUET2
Fund payment 0.0693 0.2723 22.5% or 30%
Australian sourced interest income 3.6500 2.6514 10%
Australian sourced dividend income (unfranked, non-CFI) 1.7840 0.3088 30% or relevant lower double tax agreement rate
DUET3
Fund payment 0.1558 - 22.5% or 30%
Australian sourced interest income 0.0551 - 10%
Australian sourced dividend income (unfranked, non-CFI) - - 30% or relevant lower double tax agreement rate