Apportionment Ratios
As each 91×ÔÅÄÂÛ̳Property Trust unit and 91×ÔÅÄÂÛ̳Limited share is a separate CGT asset, you must work out a separate cost base for each of them. You do this by apportioning, on a reasonable basis, your total cost base in each 91×ÔÅÄÂÛ̳security between the 91×ÔÅÄÂÛ̳Property Trust unit and 91×ÔÅÄÂÛ̳Limited share.
One possible basis of apportionment is to allocate the total cost base based on the relative net tangible asset values of 91×ÔÅÄÂÛ̳Property Trust and 91×ÔÅÄÂÛ̳Limited.
These values are set out below:
91×ÔÅÄÂÛ̳Group
| Dates | 91×ÔÅÄÂÛ̳Limited | 91×ÔÅÄÂÛ̳Property Trust | 91×ÔÅÄÂÛ̳Commercial Trust |
| 01/07/99 - 12/09/02 | 32.10% | 39.20% | 28.70% |
| 13/09/02 - 04/10/04 | 26.50% | 73.50% | 0.00% |
| 05/10/04 - 30/06/06 | 28.30% | 71.70% | 0.00% |
| 01/07/06 - 30/06/07 | 20.72% | 79.28% | 0.00% |
| 01/07/07 - 30/06/08 | 17.81% | 82.19% | 0.00% |
| 01/07/08 - 30/06/09 | 13.78% | 86.22% | 0.00% |
| 01/07/09 - 30/06/10 | 10.32% | 89.68% | 0.00% |
| 01/07/10 - 30/06/11 | 8.87% | 91.13% | 0.00% |
| 01/07/11 - 30/06/12 | 4.45% | 95.55% | 0.00% |
| 01/07/12 - 30/06/13 | 3.44% | 96.56% | 0.00% |
| 01/07/13 - 31/12/13 | 4.17% | 95.83% | 0.00% |
| 01/01/14 - 30/06/14 | 8.74% | 91.26% | 0.00% |
| 01/07/14 - 31/12/14 | 9.35% | 90.65% | 0.00% |
| 01/01/15 - 30/06/15 | 9.44% | 90.56% | 0.00% |
| 01/07/15 - 31/12/15 | 9.56% | 90.44% | 0.00% |
| 01/01/16 - 30/06/16 | 8.80% | 91.20% | 0.00% |
| 01/07/16 - 31/12/16 | 9.48% | 90.52% | 0.00% |
| 01/01/17 - 30/06/17 | 9.26% | 90.74% | 0.00% |
| 01/07/17 - 31/12/17 | 11.54% | 88.46% | 0.00% |
| 01/01/18 - 30/06/18 | 11.10% | 88.90% | 0.00% |
| 01/07/18 - 31/12/18 | 12.60% | 87.40% | 0.00% |
| 01/01/19 - 30/06/19 | 12.62% | 87.38% | 0.00% |
| 01/07/19 - 31/12/19 | 13.33% | 86.67% | 0.00% |
| 01/01/20 - 30/06/20 | 12.81% | 87.19% | 0.00% |
| 01/07/20 - 31/12/20 | 12.65% | 87.35% | 0.00% |
| 01/01/21 - 30/06/21 | 12.56% | 87.44% | 0.00% |
| 01/07/21 - 31/12/21 | 12.16% | 87.84% | 0.00% |
| 01/01/22 - 30/06/22 | 13.53% | 86.47% | 0.00% |
| 01/07/22 - 31/12/22 | 14.15% | 85.85% | 0.00% |
| 01/01/23 - 30/06/23 | 14.04% | 85.96% | 0.00% |
| 01/07/23 - 31/12/23 | 14.06% | 85.94% | 0.00% |
| 01/01/24 - 30/06/24 | 15.01% | 84.99% | 0.00% |
| 1/07/24 - current | 15.73% | 84.27% | 0.00% |
Westpac Office Trust - Apportionment Ratios For Merger In 2010
Apportionment between 91×ÔÅÄÂÛ̳Limited and 91×ÔÅÄÂÛ̳Property Trust for WOT unitholders.
91×ÔÅÄÂÛ̳Real Estate Investment Trust - Apportionment Ratios For Merger In 2009
Apportionment between 91×ÔÅÄÂÛ̳Limited and 91×ÔÅÄÂÛ̳Property Trust for MRZ unitholders.
91×ÔÅÄÂÛ̳acknowledges Aboriginal and Torres Strait Islander peoples as the Traditional Owners of the lands and waters of Australia, and we offer our respect to their Elders past and present.
Artwork: ‘Reimagining Country’, created by Riki Salam (Mualgal, Kaurareg, Kuku Yalanji) of We are 27 Creative.