Changes to distribution/dividend payments
As part of Stockland’s continued focus on payment security, all distribution/dividend payments to Australian resident securityholders are made by direct credit into their nominated bank account.
Non-resident securityholders may also receive distribution/dividend payments by direct credit if they have an Australian bank account or instruct us to make the payment by international currency wire transfer.
Please contact Computershare to provide or update your bank account details:
Online: www.investorcentre.com/au
Phone: 1800 804 985
Phone (international): +61 3 9415 4000
Changes to tax statements
Stockland Trust has elected into the Attribution Managed Investment Trust (AMIT) regime with effect from the year ended 30 June 2018. As such, the Stockland AMMA Statement has replaced the Stockland Annual Tax Statement that securityholders received in the 2017 and previous years.
Recent distribution and dividend information including the corresponding tax components is located in the following tables. This information is prepared in this tabular format for tax purposes only.
The Capital Reallocation on 29 November 2013 involved a 22 cent return of capital on each unit, which was re-invested into each share.
Distribution information
Stockland Trust elected into the AMIT regime with effect from the year ended 30 June 2018. Australian resident individual taxpayers should note that, under the AMIT Regime, Stockland Trust must allocate or “attribute” the taxable income of the Trust to members. Previously, members were subject to tax on their proportionate share of the taxable income of Stockland Trust based on their share of the Trust’s income to which they were presently entitled, according to trust law principles.
Foreign resident individuals should note that they will be subject to withholding tax on the share of Stockland Trust’s taxable income that is attributed to them. The rate of withholding tax varies based on the type of component of taxable income, and whether the investor is a resident of an Exchange of Information (EOI) Country. The relevant taxable components and corresponding rates of tax for EOI and non-EOI residents include:
Stockland Trust
| Fund Payments | EOI Resident | Non-EOI Resident |
| Fund Payments, including amounts Excluded from Non-concessional MIT income (“NCMI”) | 15% | 30% |
| NCMI | 30% | 30% |
| Interest | 10% | 10% |
Non-concessional MIT income relevantly includes certain income of a MIT derived from the operating side of a stapled group (referred to as MIT cross staple arrangement income) and from residential assets (referred to as MIT residential housing income), subject to a transitional rule which precludes such income from being classified as NCMI during a transitional period. Income that is precluded from being NCMI under the transitional rule is referred to as “excluded from NCMI” and has specific implications for the availability of an exemption to foreign Sovereign investors. These components can be seen on Stockland’s 12-H notice.
Stockland Trust
| Payment date | Distribution cents per unit | Taxable % | Other CGT % 1 | Other non-attributable % 2 |
| 2023/2024 Tax Year | ||||
| 29 February 2024 | 8.0 | 100% | ||
| 2022/2023 Tax Year | ||||
| 28 February 2023 | 11.8 | |||
| 31 August 2023 | 14.4 | |||
| Full Year | 26.2 | 67.92 | 4.46 | 27.62 |
1 Previously known as "CGT Concession"
2 Previously known as "Tax Deferred"
Historical Distribution Information
These tables summarise the distributions in the corresponding financial years for tax purposes.
Stockland Trust
| Payment date | Distribution cents per unit | Taxable % | Other CGT % 1 | Other non-attributable % 2 |
| 2021/2022 Tax Year | ||||
| 28 February 2022 | 12.0 | |||
| 31 August 2022 | 14.6 | |||
| Full Year | 26.6 | 62.19 | 6.26 | 31.56 |
| 2020/2021 Tax Year | ||||
| 26 February 2021 | 11.3 | |||
| 31 August 2021 | 13.3 | |||
| Full Year | 24.6 | 81.84 | 16.55 | 1.61 |
| 2019/2020 Tax Year | ||||
| 28 February 2020 | 13.5 | |||
| 31 August 2020 | 10.6 | |||
| Full Year | 24.1 | 99.24 | 0.76 | 0.00 |
| 2018/2019 Tax Year | ||||
| 28 February 2019 | 13.5 | |||
| 30 August 2019 | 14.1 | |||
| Full Year | 27.6 | 71.63 | 6.62 | 21.75 |
| 2017/2018 Tax Year | ||||
| 28 February 2018 | 13.0 | |||
| 31 August 2018 | 13.5 | |||
| Full Year | 26.5 | 78.08 | 8.64 |
13.28 |
1 Previously known as "CGT Concession"
2 Previously known as "Tax Deferred"
Stockland Trust
|
Payment Date |
Distribution cents per unit | Taxable % | Other CGT % 1 | Other non-attributable % 2 |
| 2017/2018 Tax Year | ||||
| 28 February 2018 | 13.0 | |||
| 31 August 2018 | 13.5 | |||
| Full Year | 26.5 | 78.08 | 8.64 | 13.28 |
| 2016/2017 Tax Year | ||||
| 28 February 2017 | 12.6 | |||
| 31 August 2017 | 12.9 | |||
| Full Year | 25.5 | 72.47 | 0.00 | 27.53 |
| 2015/2016 Tax Year | ||||
| 29 February 2016 | 12.2 | |||
| 31 August 2016 | 12.3 | |||
| Full Year | 24.5 | 75.43 | 12.58 | 11.99 |
| 2014/2015 Tax Year | ||||
| 27 February 2015 | 12.0 | |||
| 31 August 2015 | 12.0 | |||
| Full Year | 24.0 | 86.74 | 7.43 | 5.83 |
| 2013/2014 Tax Year | ||||
| 28 February 2014 | 12.0 | |||
| 29 August 2014 | 12.0 | |||
| Full Year | 24.0 | 83.59 | 7.46 |
8.95 |
| 2012/2013 Tax Year | ||||
| 28 February 2013 | 12.0 | |||
| 30 August 2013 | 12.0 | |||
| Full Year | 24.00 | 84.46 | 9.49 | 6.05 |
| 2011/2012 Tax Year | ||||
| 29 February 2012 | 12.0 | |||
| 31 August 2012 | 12.0 | |||
| Full Year | 24.0 | 97.68 | 2.32 | 0.0 |
| 2010/2011 Tax Year | ||||
| 28 February 2011 | 11.8 | |||
| 31 August 2011 | 11.9 | |||
| Full Year | 23.7 | 77.97 | 0.00 | 22.03 |
| 2009/2010 Tax Year | ||||
| 26 February 2010 | 10.8 | |||
| 31 August 2010 | 11.0 | |||
| Full Year | 21.8 | 69.42 | 10.71 | 19.87 |
| 2008/2009 Tax Year | ||||
| 27 February 2009 | 16.9 | |||
| 31 August 2009 | 16.9 | |||
| Full Year | 33.8 | 68.07 | 8.3 | 23.63 |
| 2007/2008 Tax Year | ||||
| 29 February 2008 | 22.10 | |||
| 29 August 2008 | 23.40 | |||
| Full Year | 45.50 | 93.94 | 6.06 | 0.00 |
| 2006/2007 Tax Year | ||||
| 28 February 2006 | 17.40 | |||
| 31 August 2006 | 18.10 | |||
| Full Year | 35.50 | 81.00 | 3.57 | 15.43 |
| 2005/2006 Tax Year | ||||
| 28 February 2006 | 16.00 | |||
| 31 August 2006 | 16.80 | |||
| Full Year | 32.80 | 74.08 | 3.55 | 22.37 |
| 2004/2005 Tax Year | ||||
| 28 February 2005 | 15.10 | |||
| 31 August 2005 | 15.50 | |||
| Full Year | 30.60 | 75.00 | 0.00 | 25.00 |
| 2003/2004 Tax Year | ||||
| 27 February 2004 | 14.60 | |||
| 31 August 2004 | 14.90 | |||
| Full Year | 29.50 | 79.84 | 2.566 | 17.594 |
| 2002/2003 Tax Year | ||||
| 28 February 2003 | 13.10 | |||
| 29 August 2003 | 13.30 | |||
| Full Year | 26.40 | 76.28 | 6.77 | 16.95 |
Historical Dividend Information
Australian resident individual taxpayers, should note that generally, dividends are treated as assessable income upon receipt. For example, the August 2009 dividend would be included in your 2010 income tax return.
This table summarises the dividends in the corresponding financial years for tax purposes.
Stockland Corporation Limited
| Payment Date | Distribution cents per share | Franked/Unfranked | Franked % |
| 2022/2023 Tax Year | |||
| Interim (28 February 2023) | NIL | N/A | N/A |
| Final (31 August 2022) | NIL | N/A | N/A |
| 2021/2022 Tax Year | |||
| Interim (28 February 2022) | NIL | N/A | N/A |
| Final (31 August 2021) | NIL | N/A | N/A |
| 2020/2021 Tax Year | |||
| Interim (26 February 2021) | NIL | N/A | N/A |
| Final (31 August 2019) | NIL | N/A | N/A |
| 2019/2020 Tax Year | |||
| Interim (28 February 2020) | NIL | N/A | N/A |
| Final (31 August 2019) | NIL | N/A | N/A |
| 2018/2019 Tax Year | |||
| Interim (28 February 2019) | NIL | N/A | N/A |
| Final (31 August 2018) | NIL | N/A | N/A |
| 2017/2018 Tax Year | |||
| Interim (28 February 2018) | NIL | N/A | N/A |
| Final (31 August 2017) | NIL | N/A | N/A |
| 2016/2017 Tax Year | |||
| Interim (28 February 2017) | NIL | N/A | N/A |
| Final (31 August 2016) | NIL | N/A | N/A |
| 2015/2016 Tax Year | |||
| Interim (29 February 2016) | NIL | N/A | N/A |
| Final (31 August 2015) | NIL | N/A | N/A |
| 2014/2015 Tax Year | |||
| Interim (28 February 2015) | NIL | N/A | N/A |
| Final (29 August 2014) | NIL | N/A | N/A |
| 2013/2014 Tax Year | |||
| Interim (28 February 2014) | NIL | N/A | N/A |
| Final (30 August 2013) | NIL | N/A | N/A |
| 2012/2013 Tax Year | |||
| Interim (28 February 2013) | NIL | N/A | N/A |
| Final (31 August 2012) | NIL | N/A | N/A |
| 2011/2012 Tax Year | |||
| Interim (February 2012) | NIL | N/A | N/A |
| Final (31 August 2011) | NIL | N/A | N/A |
| 2010/2011 Tax Year | |||
| Interim (28 February 2011) | NIL | N/A | N/A |
| Final (31 August 2010) | NIL | N/A | N/A |
| 2009/2010 Tax Year | |||
| Interim (26 February 2010) | NIL | N/A | N/A |
| Final (31 August 2009) | .10 | Fully Franked | 100 |
| Full Year | .10 | ||
| 2008/2009 Tax Year | |||
| Interim (28 February 2009) | .10 | Fully Franked | 100 |
| Final (29 August 2008) | .50 | Fully Franked | 100 |
| Full Year | .60 | ||
| 2007/2008 Tax Year | |||
| Interim (29 February 2008) | .50 | Fully Franked | 100 |
| Final (31 August 2007) | 4.70 | Fully Franked | 100 |
| Full Year | 5.20 | ||
| 2006/2007 Tax Year | |||
| Interim (28 February 2007) | 4.10 | Fully Franked | 100 |
| Final (31 August 2006) | 4.10 | Fully Franked | 100 |
| Full Year | 8.20 | ||
| 2005/2006 Tax Year | |||
| Interim (28 February 2006) | 4.50 | Fully Franked | 100 |
| Final (31 August 2005) | 4.10 | Fully Franked | 100 |
| Full Year | 8.60 | ||
| 2004/2005 Tax Year | |||
| Interim (28 February 2005) | 4.20 | Fully Franked | 100 |
| Final (31 August 2004) | 4.10 | Fully Franked | 100 |
| Full Year | 8.30 | ||
| 2003/2004 Tax Year | |||
| Interim (27 February 2004) | 3.40 | Fully Franked | 100 |
| Final (29 August 2003) | 3.20 | Fully Franked | 100 |
| Full Year | 6.60 | ||
| 2002/2003 Tax Year | |||
| Interim (28 February 2003) | 2.20 | Fully Franked | 100 |
| Final (30 August 2002) | 2.20 | Fully Franked | 100 |
| Full Year | 4.70 |
To view historical distributions and dividends relevant to the 2001/2002 year and earlier years, please click on the link below.
History of Distributions & Dividends (PDF 13KB)
To view historical distributions and dividends relevant to the 2001/2002 year and earlier years, please click on the link below.