Tax Information

Visit the MUFG Investor Centre to view information relating to distribution history and refer to below for specific transactions impacting DigiCo Infrastructure REIT securityholders.

Australian capital gains tax considerations

The DigiCo Infrastructure REIT stapled security comprises two separate assets for capital gains tax purposes, being a share in HMC Digital Infrastructure Limited and a unit in HMC Digital Infrastructure Trust.

For capital gains tax purposes, you need to apportion the cost of each stapled security and the proceeds on sale of each stapled security over the separate assets that make up the stapled security. This apportionment should be done on a reasonable basis.

One possible method of apportionment is on the basis of the relative Net Asset Value of the individual entities as shown below.