GPT makes payments to Securityholders twice a year. GPT's year end for tax purposes is 31 December, at which time the net income and the components of the distribution are determined. The total annual distribution is advised in the Annual Tax Statement, mailed to investors in March each year.
Distribution Period | Announced | Ex Date | Record Date | Payment Date |
|---|---|---|---|---|
Six months to 30 June 2024* | 21 June 2024 | 27 June 2024 | 28 June 2024 | 30 August 2024 |
* Please note dates relating to GPT's distribution payments are indicative only.
Comprehensive information about GPT payments since September 1985 can be found on the Distribution History section at the bottom of this page.
Distribution Reinvestment Plan
GPT's Distribution Reinvestment Plan (DRP) has been suspended until further notice.
The distribution for the six months ended 30 June 2024 is 12.0 cents per security.
The following MIT Fund Payment Notice, which can be accessed via the link below, is applicable only to non-resident security holders, their custodians and other managed investment trusts and has been provided by GPT for the purposes of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
GPT MIT Fund Payment Notice – June 2024
The distribution for the six months ended 31 December 2023 is 12.5 cents per security.
The following MIT Fund Payment Notice, which can be accessed via the link below, is applicable only to non-resident security holders, their custodians and other managed investment trusts and has been provided by GPT for the purposes of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
The distribution for the six months ended 30 June 2023 is 12.5 cents per security.
The following MIT Fund Payment Notice, which can be accessed via the link below, is applicable only to non-resident security holders, their custodians and other managed investment trusts and has been provided by GPT for the purposes of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
The distribution for the six months ended 31 December 2022 is 12.3 cents per security.
The following MIT Fund Payment Notice, which can be accessed via the link below, is applicable only to non-resident security holders, their custodians and other managed investment trusts and has been provided by GPT for the purposes of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
The distribution for the six months ended 30 June 2022 is 12.7 cents per security.
The following MIT Fund Payment Notice, which can be accessed via the link below, is applicable only to non-resident security holders, their custodians and other managed investment trusts and has been provided by GPT for the purposes of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
The distribution for the six months ended 31 December 2021 is 9.9 cents per security.
The following MIT Fund Payment Notice, which can be accessed via the link below, is applicable only to non-resident security holders, their custodians and other managed investment trusts and has been provided by GPT for the purposes of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
The distribution for the six months ended 30 June 2021 is 13.3 cents per security.
The following MIT Fund Payment Notice, which can be accessed via the link below, is applicable only to non-resident security holders, their custodians and other managed investment trusts and has been provided by GPT for the purposes of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
The distribution for the six months ended 31 December 2020 is 13.2 cents per security.
The following MIT Fund Payment Notice, which can be accessed via the link below, is applicable only to non-resident security holders, their custodians and other managed investment trusts and has been provided by GPT for the purposes of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
The distribution for the six months ended 30 June 2020 is 9.3 cents per security.
The following MIT Fund Payment Notice, which can be accessed via the link below, is applicable only to non-resident security holders, their custodians and other managed investment trusts and has been provided by GPT for the purposes of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
The distribution for the six months ended 31 December 2019 is 13.37 cents per security.
The following MIT Fund Payment Notice, which can be accessed via the link below, is applicable only to non-resident security holders, their custodians and other managed investment trusts and has been provided by GPT for the purposes of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
The distribution for the six months ended 30 June 2019 is 13.11 cents per security.
The following MIT Fund Payment Notice, which can be accessed via the link below, is applicable only to non-resident security holders, their custodians and other managed investment trusts and has been provided by GPT for the purposes of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
The distribution for the six months ended 31 December 2018 is 12.85 cents per security.
The following MIT Fund Payment Notice, which can be accessed via the link below, is applicable only to non-resident security holders, their custodians and other managed investment trusts and has been provided by GPT for the purposes of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
The distribution for the six months ended 30 June 2018 is 12.61 cents per security.
The following MIT Fund Payment notice, which can be accessed via the link below, is applicable only to non-resident security holders, their custodians and other managed investment trusts and has been provided by GPT for the purposes of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
The distribution for the six months ended 31 December 2017 is 12.3 cents per security.
The following MIT Fund Payment notice, which can be accessed via the link below, is applicable only to non-resident security holders, their custodians and other managed investment trusts and has been provided by GPT for the purposes of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
The distribution for the six months ended 30 June 2017 is 12.3 cents per security.
The following MIT Fund Payment notice, which can be accessed via the link below, is applicable only to non-resident security holders, their custodians and other managed investment trusts and has been provided by GPT for the purposes of section 12-395 of Schedule 1 to the Taxation Administration Act 1953.
Estimated Tax Components for the six months ended 31 December 2016
GPT advises the distribution for the six months ended 31 December 2016 of 11.9 cents per security comprises the components as set out below. The components of this distribution will be reflected in investors’ distribution advice for the six months to 31 December 2016.
| Estimated Distribution Components | Cents per Security |
|---|---|
| Interest Income Australian Sourced | 0.264136 |
| Other Australian Taxable Income | 4.620947 |
| Tax Deferred Income | 7.014917 |
| Total Distribution | 11.900000 |
Important Note: Australian resident security holders should not rely on the information contained in the tables above for the purpose of completing their income tax return. Details of full year components of distributions will be provided in the 2017 Annual Tax Statement which will be sent to all security holders on or around July 2017.
Notice for the Purposes of Section 12-395 of Schedule 1 to the Taxation Administration Act 1953 (applicable to non-resident security holders and their custodians only).
General Property Trust ("GPT") is a Managed Investment Trust ("MIT"). The following information is provided solely for the purpose of Subdivision 12-H of Schedule 1 to the Taxation Administration Act and should not be used for any other purpose.
For the purpose of section 12-395 of Schedule 1 to the Taxation Administration Act, GPT's distribution for the six months ended 31 December 2016 includes a "fund payment" amount of 7.442042 cents per unit, which is in respect of the income year ended 31 December 2016.
The current period's fund payment amount of 7.442042 cents per unit has been calculated in accordance with Australian tax legislation for the purpose of withholding of tax from distributions made to foreign residents. The distribution does not include any amounts attributable to a fund payment from a clean building managed investment trust.
Estimated Tax Components for the six months ended 30 June 2016
GPT advises the distribution for the six months ended 30 June 2016 of 11.5 cents per security comprises the components as set out below. The components of this distribution will be reflected in investors’ distribution advice for the six months to 30 June 2016.
| Estimated Distribution Components | Cents per Security |
|---|---|
| Interest Income Australian Sourced | 0.253298 |
| Other Australian Taxable Income | 5.470645 |
| Tax Deferred Income | 5.776057 |
| Total Distribution | 11.500000 |
Notice for the Purposes of Section 12-395 of the Taxation Administration Act (applicable to non-resident security holders and their custodians only).
General Property Trust ("GPT") is a Managed Investment Trust (“MIT”). The following information is provided solely for the purpose of Subdivision 12-H of Schedule 1 of the Taxation Administration Act and should not be used for any other purpose.
For the purpose of section 12-395 of Schedule 1 of the Taxation Administration Act, GPT's distribution includes a “fund payment” amount of 6.049632 cents per unit for the six months to 30 June 2016, which is in respect of the income year ending 31 December 2016.
The current period’s fund payment amount of 6.049632 cents per unit has been calculated in accordance with the tax legislation for the purpose of withholding of tax from distributions made to foreign residents.
Important Note: Australian resident security holders should not rely on the information contained in the tables above for the purpose of completing their income tax return. Details of full year components of distributions will be provided in the 2017 Annual Tax Statement which will be sent to all security holders on or around July 2017.
Estimated Tax Components for the six months ended 31 December 2015
GPT advises the distribution for the six months ended 31 December 2015 of 11.5 cents per security comprises the components as set out below. The components of this distribution will be reflected in investors’ distribution advice for the six months to 31 December 2015.
| Estimated Distribution Components | Cents per Security |
|---|---|
| Interest Income Australian Sourced | 0.245139 |
| Other Australian Taxable Income | 3.623253 |
| Franked Dividends (net) | 0.000227 |
| Tax Deferred Income | 7.631381 |
| Total Distribution | 11.500000 |
| Franking Credits (non-cash) | 0.000097 |
Notice for the Purposes of Section 12-395 of the Taxation Administration Act (applicable to non-resident security holders and their custodians only).
GPT is a Managed Investment Trust (“MIT”). The following information is provided solely for the purpose of Subdivision 12-H of the Taxation Administration Act and should not be used for any other purpose. For the purpose of section 12-395 of Schedule 1 of the Taxation Administration Act the “fund payment” amount for the six months ended 31 December 2015 is 0.473489 cents per unit, which is in respect of the income year ending 31 December 2015.
The current period’s fund payment amount of 0.473489 cents per unit has been calculated in accordance with the tax legislation for the purpose of withholding of tax from distributions made to foreign residents.
Important Note: Australian resident security holders should not rely on the information contained in the tables above for the purpose of completing their income tax return. Details of full year components of distributions will be provided in the 2016 Annual Tax Statement which will be sent to all security holders on or around July 2016.
Estimated Tax Components for the six months ended 30 June 2015
GPT advises the distribution for the six months ended 30 June 2015 of 11.0 cents per security comprises the components as set out below. The components of this distribution will be reflected in investors’ distribution advice for the six months to 30 June 2015.
| Estimated Distribution Components | Cents per Security |
|---|---|
| Interest Income Australian Sourced | 0.197752 |
| Other Australian Taxable Income | 5.532185 |
| Franked Dividends (net) | 0.000416 |
| Tax Deferred Income | 5.269647 |
| Total Distribution | 11.000000 |
| Franking Credits (non-cash) | 0.000178 |
Notice for the Purposes of Section 12-395 of the Taxation Administration Act (applicable to non-resident security holders and their custodians only).
GPT is a Managed Investment Trust (“MIT”). The following information is provided solely for the purpose of Subdivision 12-H of the Taxation Administration Act and should not be used for any other purpose. For the purpose of section 12-395 of Schedule 1 of the Taxation Administration Act the “fund payment” amount for the six months ended 30 June 2015 is 8.712493 cents per unit, which is in respect of the income year ending 31 December 2015.
The current period’s fund payment amount of 8.712493 cents per unit has been calculated in accordance with the tax legislation for the purpose of withholding of tax from distributions made to foreign residents.
Important Note: Australian resident security holders should not rely on the information contained in the tables above for the purpose of completing their income tax return. Details of full year components of distributions will be provided in the 2016 Annual Tax Statement which will be sent to all security holders on or around July 2016.
Estimated Tax Components for the six months ended 31 December 2014
GPT advises the distribution for the six months ended 31 December 2014 of 10.7 cents per security comprises the components as set out below. The components of this distribution will be reflected in investors’ distribution advice for the six months to 31 December 2014.
| Estimated Distribution Components | Cents per Security |
|---|---|
| Interest Income Australian Sourced | 0.007447 |
| Other Australian Taxable Income | 4.278473 |
| Tax Deferred Income | 6.414080 |
| Total Distribution | 10.700000 |
Notice for the Purposes of Section 12-395 of the Taxation Administration Act (applicable to non-resident security holders and their custodians only)
GPT is a Managed Investment Trust (“MIT”). The following information is provided solely for the purpose of Subdivision 12-H of the Taxation Administration Act and should not be used for any other purpose. For the purpose of section 12-395 of Schedule 1 of the Taxation Administration Act the “fund payment” amount for the six months ended 31 December 2014 is 12.717118 cents per unit, which is in respect of the income year ending 31 December 2014.
The current period’s fund payment amount of 12.717118 cents per unit has been calculated in accordance with the tax legislation for the purpose of withholding of tax from distributions made to foreign residents.
Important Note: Australian resident security holders should not rely on the information contained in the tables above for the purpose of completing their income tax return. Details of full year components of distributions will be provided in the 2015 Annual Tax Statement which will be sent to all security holders on or around July 2015.
Estimated Tax Components for the 6 months ended 30 June 2014
GPT advises the distribution for the six months ended 30 June 2014 of 10.5 cents per security comprises the components as set out below. The components of this distribution will be reflected in investors’ distribution advice for the six months to 30 June 2014.
| Estimated Distribution Components | Cents per Security |
|---|---|
| Interest Income Australian Sourced | 0.893217 |
| Interest Income Foreign Sourced | 0.008048 |
| Other Australian Taxable Income | 4.588741 |
| Tax Deferred Income | 5.009994 |
| Total Distribution | 10.500000 |
Notice for the Purposes of Section 12-395 of the Taxation Administration Act (applicable to non-resident security holders and their custodians only)
GPT is a Managed Investment Trust (“MIT”). The following information is provided solely for the purpose of Subdivision 12-H of the Taxation Administration Act and should not be used for any other purpose. For the purpose of section 12-395 of Schedule 1 of the Taxation Administration Act the “fund payment” amount for the six months ended 30 June 2014 is 4.619969 cents per unit, which is in respect of the income year ending 31 December 2014.
The current period’s fund payment amount of 4.619969 cents per unit has been calculated in accordance with the tax legislation for the purpose of withholding of tax from distributions made to foreign residents.
Important Note: Australian resident security holders should not rely on the information contained in the tables above for the purpose of completing their income tax return. Details of full year components of distributions will be provided in the 2015 Annual Tax Statement which will be sent to all security holders on or around July 2015.
Fund payment Notices that relate to distributions paid in earlier periods can be made available upon request by contacting GPT Investor Relations on +61 2 8239 3555.
Distribution Payment Archive
This document (see link below) provides a comprehensive summary of all distribution payments made by GPT, including the relevant tax components for each period.
Capital Gains Tax (CGT) applied to investors who acquired GPT securities after 19 September 1985. The starting period for the table below includes payments made after 19 September 1985.