apa group distributions

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

Annual distribution payments to securityholders
Distribution split between APT and APTIT
Franking policy
Tax status of distributions
Managed Investment Trust Notice
Further information

Annual distribution payments to securityholders

Financial year	Distribution per security
2021	51.0 cents
2020	50.0 cents
2019	47.0 cents
2018	45.0 cents
2017	43.5 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	30 Jun 21	31 Dec 20	30 Jun 20	31 Dec 19	30 Jun 19	31 Dec 18
Payment Date^	15 Sep 21	17 Mar 20	16 Sep 20	11 Mar 20	11 Sep 19	13 Mar 19
CB/Reduced CB#	-0.212877	-0.049977	0.06743	0.133987	0.238363	0.304163
Cap Dist**	0.186305	0.1629	0.117407	0.066557	0.104376	0.0658
Closing Capital	-0.399182	-0.212877	-0.049977	0.06743	0.133987	0.238363
Dividend Dist	0	0	0.085318	0.114534	0.085315	0.095
-Franked	0	0	0.085318	0.085167	0.085315	0.0747
-Unfranked	0	0	0	0.029367	0	0.0203
Franking Credits Allocated	0	0	0.036565	0.0365	0.036564	0.032

** 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	30 Jun 21	31 Dec 20	30 Jun 20	31 Dec 19	30 Jun 19	31 Dec 18
Payment Date^	15 Sep 21	17 Mar 20	16 Sep 20	11 Mar 20	11 Sep 19	13 Mar 19
CB/Reduced CB#	0.035336	0.092736	0.139259	0.164153	0.205784	0.230284
Tax Deferred Dist**	0.066963	0.0574	0.046523	0.024894	0.041631	0.0245
Closing Capital	-0.031627	0.035336	0.092736	0.139259	0.164153	0.205784
Trust Dist Interest	0.016732	0.0197	0.020752	0.024015	0.023678	0.0297

** 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.

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.