Tax Information for Custodians and Nominees
Distributions for the year ended 30 June 2011
IFN announced a distribution for the six month period ended 31 December 2010 of 1.0 cent per stapled security. This distribution was the interim distribution for the year ended 30 June 2011. The interim distribution was paid on 17 March 2011.
IET did not declare or pay a final distribution for the financial year ended 30 June 2011. As a result, the interim distribution is the only 2011 distribution paid by IET (the 2011 distribution).
The 2011 distribution is fully tax deferred.
Notice for the purpose of Subdivision 12-H of Schedule 1 of the Tax Administration Act
Infigen Energy Trust (IET) is a managed investment trust (MIT) for the purposes of subdivision 12-H of the Taxation Administration Act 1953.
For the purposes of Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953 (Cth), the distribution by IET in respect of the income year ending 30 June 2011:
• included ‘fund payment’ amounts of nil cents per ordinary unit; and
• did not include any amount of discount capital gain.
The following information regarding the distribution in respect of the income year ending 30 June 2011 is provided for the purposes of subdivision 12-H of the Taxation Adminstration Act 1953 (Cth):
|
COMPONENTS
|
CENTS PER ORDINARY UNIT
|
| Other Taxable Australian Income |
NIL |
| Gross Capital Gain |
NIL |
| Fund Payment |
NIL |
| Australian Interest Income |
NIL |
| Foreign Source Income |
NIL |
| Tax Deferred Amount |
1.0 |
The components of the 2011 distribution set out above are provided solely for the purposes of subdivision 12-H of the Taxation Administration Act 1953 (Cth), and should not be used for any other purpose.
Australian resident securityholders should not rely on this notice for the purposes of completing their income tax returns.