Tax statement component breakdown

 

2016

This summary and the notes are not intended to be tax advice and investors should consult a professional tax adviser, if necessary, for tax advice required in connection with completion of tax returns.

  Full Year
  cpss
DUET Total
Australian sourced interest income 8.3985
Australian sourced other income (fund payment) 0.2839
Australian Non Primary Production Income (Total) 8.6824
   
Total 8.6824
   
Unfranked dividends 8.6609
   
Total(A) 17.3433
       
Comprised of:
DFT
Australian sourced interest income 8.3985
Australian sourced other income (fund payment) 0.2839
Australian Non Primary Production Income (Total) 8.6824
       
DUECo and DIHL(B)
Unfranked dividends  
DUECo - paid on 20 August 2015 & 18 February 2016 8.6609
Total 8.6609

(A)
  cpss
Total FY16 distribution paid 18.0000
Less: DUECo unfranked dividend paid 18 August 2016(B) (4.9979)
Add: DUECo unfranked dividend paid 20 August 2015(B) 4.3412
Taxable distribution included in your
2016 DUET Annual Tax Statement
17.3433

(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. As such, the unfranked dividend paid by DUECo on 20 August 2015 is included in your 2016 DUET Annual Tax Statement.

Disclaimer:
The information provided in this summary and the notes is given in good faith from sources believed to be accurate at this date but no warranty of accuracy or reliability is given and no responsibility arising in any other way including by reason of negligence for errors or omissions herein is accepted by DUET Finance Limited or any other member of the DUET Group or their respective officers. This summary and the notes are not intended to be tax advice and investors should consult a professional tax adviser, if necessary, for tax advice required in connection with completion of tax returns. Neither DUET Finance Limited nor any member of the DUET Group guarantee the performance of DUET Finance Trust, DUET Investment Holdings Limited, DUET Company Limited or repayment of capital or income.

 

2015

This summary and the notes are not intended to be tax advice and investors should consult a professional tax adviser, if necessary, for tax advice required in connection with completion of tax returns.

  Full Year
  cpss
DUET Total
Australian sourced interest income 8.6413
Australian sourced other income (fund payment) 0.1658
Australian Non Primary Production Income (Total) 8.8071
   
Total 8.8071
   
Unfranked dividends 5.3230
   
Total(A) 14.1301
       
Comprised of:
DFT
Australian sourced interest income 8.6413
Australian sourced other income (fund payment) 0.1658
Australian Non Primary Production Income (Total) 8.8071
       
DUECo and DIHL(B)
Unfranked dividends  
DUECo - paid on 22 August 2014 & 19 February 2015 5.0650
DIHL - paid on 22 August 2014 0.2580
Total 5.3230

(A) The balance of the total FY15 17.5 cents distribution of 3.3699 cents is made up of the unfranked dividend payment made by DUECo of 4.3412 cents on 20 August 2015 (which will form part of investors tax statements in the income year ending 30 June 2016 - refer note (B) below) offset by the unfranked dividend payments made by DUECo and DIHL of 0.9713 cents on 22 August 2014 (which constituted part of the FY14 17.0 cents distribution but form part of the income year ending 30 June 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.

Disclaimer:
The information provided in this summary and the notes is given in good faith from sources believed to be accurate at this date but no warranty of accuracy or reliability is given and no responsibility arising in any other way including by reason of negligence for errors or omissions herein is accepted by DUET Finance Limited or any other member of the DUET Group or their respective officers. This summary and the notes are not intended to be tax advice and investors should consult a professional tax adviser, if necessary, for tax advice required in connection with completion of tax returns. Neither DUET Finance Limited nor any member of the DUET Group guarantee the performance of DUET Finance Trust, DUET Investment Holdings Limited, DUET Company Limited or repayment of capital or income.

2014

  Full Year
  cpss
DUET Total
Australian sourced interest income 9.0361
Australian sourced other income (fund payment) 0.0372
Australian Non Primary Production Income (Total) 9.0733
Discount capital gain (non-TAP) 1.1715
CGT concession capital gain (non-TAP) 4.9570
Total 15.2018
   
Unfranked dividends 0.8269
   
Total(A) 16.0287
       
Comprised of:
DFT
Australian sourced interest income 9.0361
Australian sourced other income (fund payment) 0.0372
Australian Non Primary Production Income (Total) 9.0733
Discount capital gain (non-TAP) 1.1715
CGT concession capital gain (non-TAP) 4.9570
       
DUECo and DIHL(B)
Unfranked dividends  
DUECo 0.5335
DIHL 0.2934

(A) The balance of the total FY14 17.0 cents distribution of 0.9713 cents is made up of the unfranked dividend payments made by DIHL and DUECo in August 2014 which will form part of investors tax statements in the income year ending 30 June 2015. Refer note (B) below. 
(B) 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.

2013

  Full Year
  cpss
DUET Total
Tax deferred components  
Return of paid up capital 1.7459
       
Taxable components  
Australian sourced interest income 8.7292
Australian sourced dividend income - unfranked 2.5157
Australian sourced other income (fund payment) 0.0612
Australian Non Primary Production Income (Total) 11.3061
Discount capital gain (non-TAP) 1.5939
CGT concession capital gain (non-TAP) 1.8541
Total 16.5000
       
Comprised of:
DUET1
Tax deferred components  
Return of paid up capital 0.0154
       
Taxable components  
Australian sourced interest income 2.3248
Australian sourced dividend income - unfranked 1.2927
Australian sourced other income (fund payment) 0.0341
Australian Non Primary Production Income (Total) 3.6516
Discount capital gain (non-TAP) 1.4860
CGT concession capital gain (non-TAP) 1.7219
       
DFT
Tax deferred components  
Return of paid up capital 1.0295
 
Taxable components  
Australian sourced interest income 5.1373
Australian sourced dividend income - unfranked 1.2230
Australian sourced other income (fund payment) 0.0271
Australian Non Primary Production Income (Total) 6.3874
Discount capital gain (non-TAP) 0.1079
CGT concession capital gain (non-TAP) 0.1322
       
DUET3
Tax deferred components  
Return of paid up capital 0.7010
       
Taxable components  
Australian sourced other income (fund payment) 1.2671
Australian Non Primary Production Income (Total) 1.2671

 

2012

  Full Year February August
  cpss cpss cpss
DUET Total
Tax deferred components      
Return of paid up capital 3.8083 1.3727 2.4356
       
Taxable components      
Australian sourced interest income 7.9596 4.3643 3.5953
Australian sourced dividend income - franked - - -
Australian sourced dividend income - unfranked 2.7444 1.5265 1.2179
Australian sourced other income (fund payment) 0.1460 0.0338 0.1122
Australian Non Primary Production Income (Total) 10.8500 5.9246 4.9254
Discount capital gain* 0.5728 0.3160 0.2568
CGT concession capital gain 0.7021 0.3867 0.3154
Foreign sourced interest income 0.0668 - 0.0668
Total 16.0000 8.0000 8.0000
Franking credits - - -
       
Comprised of:
DUET1
Tax deferred components      
Return of paid up capital 1.3454 0.7952 0.5502
       
Taxable components      
Australian sourced interest income 3.2121 1.8987 1.3134
Australian sourced dividend income - franked - - -
Australian sourced dividend income - unfranked 1.4104 0.8337 0.5767
Australian sourced other income (fund payment) 0.0315 0.0186 0.0129
Australian Non Primary Production Income (Total) 4.6540 2.7510 1.9030
Discount capital gain* 0.2587 0.1529 0.1058
CGT concession capital gain 0.3079 0.1820 0.1259
Foreign sourced interest income - - -
Franking credits - - -
       
DUET2
Tax deferred components      
Return of paid up capital 1.1119 0.5775 0.5344
 
Taxable components      
Australian sourced interest income 4.7475 2.4656 2.2819
Australian sourced dividend income - franked - - -
Australian sourced dividend income - unfranked 1.3340 0.6928 0.6412
Australian sourced other income (fund payment) 0.0293 0.0152 0.0141
Australian Non Primary Production Income (Total) 6.1108 3.1736 2.9372
Discount capital gain* 0.3141 0.1631 0.1510
CGT concession capital gain 0.3942 0.2047 0.1895
Foreign sourced interest income - - -
Franking credits - - -
       
DUET3
Tax deferred components      
Return of paid up capital 1.3510 - 1.3510
       
Taxable components      
Australian sourced other income (fund payment) 0.0852 - 0.0852
Australian Non Primary Production Income (Total) 0.0852 - 0.0852
Foreign sourced interest income 0.0668 - 0.0668

* This discount capital gain was made in relation to indirect Australian real property.

2011

  Full Year February August
  cpss cpss cpss
DUET Total
Tax deferred components      
Return of paid up capital 5.0681 2.5854 2.4827
       
Taxable components      
Australian sourced interest income 9.6944 4.6179 5.0765
Australian sourced dividend income - franked 0.5026 0.2385 0.2641
Australian sourced dividend income - unfranked 2.2813 1.0825 1.1988
Australian sourced other income (fund payment) 0.0840 0.0399 0.0441
Australian Non Primary Production Income (Total) 12.5623 5.9788 6.5835
Foreign sourced interest income 2.3696 1.4358 0.9338
Total 20.0000 10.0000 10.0000
Franking credits 0.2575 0.1238 0.1337
       
Comprised of:
DUET1
Tax deferred components      
Return of paid up capital 1.5918 0.7422 0.8496
       
Taxable components      
Australian sourced interest income 3.8320 1.7866 2.0454
Australian sourced dividend income - franked 0.2558 0.1193 0.1365
Australian sourced dividend income - unfranked 1.1538 0.5380 0.6158
Australian sourced other income (fund payment) 0.0426 0.0199 0.0227
Australian Non Primary Production Income (Total) 5.2842 2.4638 2.8204
Foreign sourced interest income - - -
Franking credit 0.1287 0.0608 0.0679
       
DUET2
Tax deferred components      
Return of paid up capital 2.1409 1.0340 1.1069
 
Taxable components      
Australian sourced interest income 5.8624 2.8313 3.0311
Australian sourced dividend income - franked 0.2468 0.1192 0.1276
Australian sourced dividend income - unfranked 1.1275 0.5445 0.5830
Australian sourced other income (fund payment) 0.0414 0.0200 0.0214
Australian Non Primary Production Income (Total) 7.2781 3.5150 3.7631
Foreign sourced interest income - - -
Franking credit 0.1288 0.0630 0.0658
       
DUET3
Tax deferred components      
Return of paid up capital 1.3354 0.8092 0.5262
       
Taxable components      
Foreign sourced interest income 2.3696 1.4358 0.9338

2010

  Full Year February August
  cpss cpss cpss
DUET Total
Tax deferred components      
Return of paid up capital 3.3221 1.6200 1.7021
       
Taxable components      
Australian sourced interest income 9.9928 5.1331 4.8597
Australian sourced dividend income - franked 0.5099 0.2632 0.2467
Australian sourced dividend income - unfranked 3.0926 1.5965 1.4961
Australian sourced other income (fund payment) 0.5653 0.2918 0.2735
Australian Non Primary Production Income (Total) 14.1606 7.2846 6.8760
Foreign sourced interest income 2.5173 1.0954 1.4219
Total 20.0000 10.0000 10.0000
Franking credits 0.2559 0.1329 0.1230
       
Comprised of:
DUET1
Tax deferred components      
Return of paid up capital 0.7202 0.3802 0.3400
       
Taxable components      
Australian sourced interest income 3.9864 2.1042 1.8822
Australian sourced dividend income - franked 0.2598 0.1371 0.1227
Australian sourced dividend income - unfranked 1.5672 0.8273 0.7399
Australian sourced other income (fund payment) 0.2864 0.1512 0.1352
Australian Non Primary Production Income (Total) 6.0998 3.2198 2.8800
Foreign sourced interest income - - -
Franking credit 0.1280 0.0680 0.0600
       
DUET2
Tax deferred components      
Return of paid up capital 1.5572 0.7852 0.7720
 
Taxable components      
Australian sourced interest income 6.0064 3.0289 2.9775
Australian sourced dividend income - franked 0.2501 0.1261 0.1240
Australian sourced dividend income - unfranked 1.5254 0.7692 0.7562
Australian sourced other income (fund payment) 0.2789 0.1406 0.1383
Australian Non Primary Production Income (Total) 8.0608 4.0648 3.9960
Foreign sourced interest income - - -
Franking credit 0.1279 0.0649 0.0630
       
DUET3
Tax deferred components      
Return of paid up capital 1.0447 0.4546 0.5901
       
Taxable components      
Foreign sourced interest income 2.5173 1.0954 1.4219