Apportionment Ratios

 

As each Mirvac Property Trust unit and Mirvac Limited 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 Mirvac security between the Mirvac Property Trust unit and Mirvac Limited share.

One possible basis of apportionment is to allocate the total cost base based on the relative net tangible asset values of Mirvac Property Trust and Mirvac Limited.  These values are set out below:

Mirvac Group

Dates Mirvac Limited Mirvac Property Trust Mirvac Commercial 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 - current  11.54% 88.46% 0.00%

 

Westpac Office Trust - Apportionment Ratios for Merger in 2010

Apportionment between Mirvac Limited and Mirvac Property Trust for WOT unitholders.

View documents
Mirvac Real Estate Investment Trust - Apportionment Ratios for Merger in 2009

Apportionment between Mirvac Limited and Mirvac Property Trust for MRZ unitholders.

View documents