This page presents information about APA Group distributions under the following headings:

 Annual distribution payments to securityholders

Financial year Distribution per security

2017

2H17 23.0 cents (estimate)
1H17 20.5 cents

2016

41.5 cents

2015

38.0 cents

2014

36.25 cents

2013

35.5 cents

2012

35.0 cents

2011

34.4 cents

2010

32.75 cents

2009

31.0 cents

2008

29.5 cents

2007

28.0 cents

2006

24.0 cents

2005

22.5 cents

2004

21.5 cents

2003

21.5 cents

2002

21.5 cents

2001*

22.0 cents

* For the period 13 June 2000 to 30 June 2001

Distribution split between APT and APTIT

The distribution split between APT and APTIT for recent periods is presented below. To view the split for earlier periods, click here.

APT Distributions

Period Ending 31 Dec 16 30 Jun 16 31 Dec 15 30 Jun 15 31 Dec14 30 Jun 14
Payment Date^ 15 Mar 17 16 Sep 16 16 Mar 16 16 Sep 15 18 Mar 15 10 Sep 14
CB/Reduced CB# 0.6299 0.6477 0.6477 0.6477 0.6477 0.6477
Cap Dist** 0.0547060 0.0178310 0.0000 0.0000 0.000 0.000
Closing Capital 0.575163 0.629869 0.6477 0.6477 0.6477 0.6477
Dividend Dist 0.095952 0.1633870 0.1512 0.1812 0.1512 0.1642
-Franked 0.046667          
-Unfranked 0.049258          
Franking Credits Allocated 0.02          

** Note: 100% tax deferred

# This reduced cost base is illustrative only and applies to units originally acquired as part of the IPO. Actual reduced cost base will depend on the actual price paid to acquire an APA security.

^ Payment date is the date on which Australian resident taxpayers will be deemed to have received the distribution. APT distributions will be taxed in the year of receipt. APTIT distributions will be taxed in the year the relevant income is earned. This will be disclosed on Distribution Statements.

 APTIT Distributions

Period Ending 31 Dec 16 30 Jun 16 31 Dec 15 30 Jun 15 31 Dec 14 30 Jun 14
Payment Date^ 15 Mar 17 16 Sep 16 16 Mar 16 16 Sep 15 18 Mar 15 10 Sep 14
CB/Reduced CB# 0.324066 0.3314 0.3314 0.3326 0.3339 0.3339
Tax Deferred Dist** 0.019576 0.007334 0.0000 0.0012 0.0013 0.0000
Closing Capital 0.30449 0.324066 0.3314 0.3314 0.3326 0.3339
Trust Dist Interest 0.034793 0.036448 0.0388 0.0226 0.0224 0.0233

** Note: 100% tax deferred

# This reduced cost base is illustrative only and applies to units originally acquired as part of the IPO. Actual reduced cost base will depend on the actual price paid to acquire an APA security.

^ Payment date is the date on which Australian resident taxpayers will be deemed to have received the distribution. APT distributions will be taxed in the year of receipt. APTIT distributions will be taxed in the year the relevant income is earned. This will be disclosed on Distribution Statements.

 

Franking Policy

Franking credits will be allocated to the extent that they are available.

 

Tax Status of Distributions

Dividend distribution - This component is distributed out of after tax profit and as such is treated as dividend for tax purposes and will be taxed at the securityholder's marginal tax rate. Franking credits allocated may be allowed to offset tax payable.
 
Capital distribution - For securityholders who hold their investment on capital account, this component is not assessable as it represents a distribution which exceeds the accounting profit and as such is treated as return of capital for tax purposes. Although the capital component is not assessable it does reduce the securityholder's APT cost base in calculating the capital gains tax liability when the APT units are sold. Over time the cost base is expected to diminish as illustrated in the table above.

Trust Distribution Interest - This component is distributed from profits/interest earned by APTIT. As APTIT is a pass through trusts this component will be taxed at the securityholders marginal tax rate.

Tax Deferred Distribution - This component is not accessable as it represents a distribution from APTIT which exceeds taxable profit and as such is taxed as a tax deferred distribution. Although the tax deferred component is not assessable it does reduce the securityholders APTIT cost base in calculating the capital gain tax liability when APTIT units are sold. Over time the cost base of an APTIT unit is expected to diminish as illustrated in the table above.

 

Managed Investment Trust Notice

Notice for Custodian and Nominee Investors

APTIT declares that it is a managed investment trust for the purposes of Subdivision 12-H of the Taxation Administration Act 1953.

Distribution information for payment 15 March 2017

Distribution information for payment 16 September 2016

Distribution information for payment 16 March 2016

Distribution information for payment 16 September 2015

Distribution information for payment 18 March 2015

Distribution information for payment 10 September 2014

Distribution information for payment 12 March 2014

Distribution information for payment 11 September 2013

Distribution information for payment 13 March 2013

Distribution information for payment 14 September 2012

Distribution information for payment 15 March 2012

Distribution information for payment 15 September 2011

Distribution information for payment 17 March 2011

Distribution information for payment 15 September 2010

Distribution information for payment 17 March 2010

Distribution information for payment 15 September 2009

Distribution information for payment 27 March 2009

Distribution Information for payment 10 September 2008

Distribution information for payment 28 March 2008

 

Further Information

Please refer to the Investor FAQs page.