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Tax

Annual Tax Statement

The 2016 tax return guide is designed to provide general information to Securityholders to assist them in completing their individual tax return and should be used in conjunction with the 2016 TaxPack.

In addition, the Australian Taxation Office (ATO) has designed the guide to capital gains tax 2016, which is available below:

GMG 2016 Tax Return Guide 
ATO guide to capital gains tax 2016

Previous Tax Return Guides

Apportioning Consideration of GMG Stapled Securities

A stapled security is a combination of a unit in Goodman Industrial Trust (GIT), a share in Goodman Limited (GL), and a CHESS Depository Interest (CDI) representing a share in Goodman Logistics (HK) Limited (GLHK), that must be traded on the Australian Stock Exchange as one security.

GIT units, GL shares, and GLHK CDIs remain as separate assets for Australian capital gains tax purposes. The cost base of your units and shares is the amount you paid for them, including the incidental costs of acquisition and disposal (eg. brokerage fees and stamp duty). To calculate your cost base you will need to split the acquisition cost of the securities between the three assets. Our suggested method of splitting the acquisition cost is to take the adjusted net assets of GIT, GL and GLHK and divide each by the adjusted net assets of GMG and then multiply by the acquisition security price (see example below).

View an example here

Further information regarding the tax treatment of stapled securities can be found on the ATO website

Net assets table

View net assets table

Class Ruling

In relation to the successful merger between Goodman Limited (formerly Macquarie Goodman Management Limited) and Goodman Industrial Trust (formerly Macquarie Goodman Industrial Trust), we confirm that a Class Ruling was issued by the Australian Taxation Office in January 2006. The Class Ruling confirms that there are no tax consequences associated with the merger:

Macquarie Goodman Management Limited Class Ruling
Macquarie Goodman Industrial Trust Class Ruling