Holding Performance. Portfolio: Sample Trading Account Date: From 1 Jul 2015 Through 30 Jun 2016 Tax Type: Individual

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1 Holding Performance Security Total Gain Total Performance Capital Gain Capital Performance Income Income Performance AHG AUTOMOTIVE HOLDINGS GROUP LIMITED. FPO 1, BHP BHP BILLITON LIMITED FPO -1, BWP BWP TRUST ORDINARY UNITS FULLY PAID 2, EPW ERM POWER LIMITED FPO GEM G8 EDUCATION LIMITED FPO GFY GODFREYS GROUP LIMITED FPO MGR MIRVAC GROUP STAPLED SECURITIES S32 SOUTH32 LIMITED FPO % 1, % % % -1, % % 5.58% 2, % % 1.18% % % 16.83% % % -1.23% % % 9.50% % % % % % Tuesday, 21 June :31 AM Page 1 of 31

2 Tax Summary Income Summary Non Trust Income Trust Income Interest Australian TFN Withheld Franked Rental Income Unfranked Non CGT Assets Unfranked CFI Short Trades Interest Other Aust. Income Dividends Australian Total Franking Credits Franked 1, TFN Withheld Unfranked Foreign Unfranked CFI Foreign Income Total 1, Foreign Attributed FIF Franking Credits Foreign Attributed CFC TFN Withheld Total Listed Investment Companies Foreign Income Tax Offsets LIC Attributable Amount LIC Deduction Tuesday, 21 June :31 AM Page 2 of 31

3 Tax Summary Income Summary Dividends Foreign Trust Income CGT Distributions Foreign Income Non Discounted Gain Foreign Income Tax Offsets Indexed Gain Aust. Franking Credits From NZ Discounted Gain Concessional Gain Total Foreign Income Tax Offset Non Disc. Gain Foreign Income Tax Offset Indexed Gain Foreign Income Tax Offset Disc. Gain Non Assessable Amounts Total Trust Income Tax Deferred Tax Free/Exempt The 'Income Summary' report shows the CGT distributions from listed and unlisted trusts for the reported period. The overall capital gain/loss position (including disposals of CGT assets) is reported in the 'CGT Summary' report. Total Income 1, Tuesday, 21 June :31 AM Page 3 of 31

4 Tax Summary CGT Summary Prior Year Losses Losses Generated In Period Total Losses Available to be Offset Trust Distributions Disposal of Assets Pre Offset Gain Losses Used to Offset After Offset Gain Non Discounted Gain 3, , , Indexed Gain Discounted Gain Net Gain/Loss 3, Note the Discounted Gain has been grossed up before any Losses have been applied. Tuesday, 21 June :31 AM Page 4 of 31

5 Realised Report Security Tax Date Purchase Date Sale Date Sale Quantity Actual Adjusted Indexed Sale Amount Gross Gain Disc. Gain Indexed Gain Other Gain Taxable CGT Gain CGT Loss Pre CGT Gain/Loss ASX Listed AHG BWP GEM AUTOMOTIVE HOLDINGS GROUP LIMITED. FPO 08/09/ /09/ /12/2015 3,710 15, , , , , , , Total for AHG: 3,710 15, , , , , , , BWP TRUST ORDINARY UNITS FULLY PAID 21/05/ /05/ /02/2016 1,600 4, , , , /01/ /01/ /02/2016 2,093 6, , , , /01/ /01/ /02/2016 6,307 19, , , , /02/ /02/ /02/2016 3,495 10, , , , Total for BWP: 13,495 41, , # 41,171.91# 43, , , , G8 EDUCATION LIMITED FPO 27/08/ /08/ /03/2016 1,550 4, , , , Total for GEM: 1,550 4, , , , Total for Portfolio: 61, , , , , , , * The discounted method for Individuals was used to calculate the realised gain/loss for these positions. # For these entries, the cost base for the CGT gain/loss calculation will be reduced for tax free and/or tax deferred amounts received. Refer to the Summary that follows. Tuesday, 21 June :31 AM Page 5 of 31

6 Realised Report Loss Offsetting Summary Prior Year Losses Losses Generated In Period Total Losses Available to be Offset Pre Offset Gain Losses Used to Offset After-Offset Gain Non Discounted Gain 3, , Indexed Gain Discounted Gain Net Gain: 3, Users should be aware of the existence of section which potentially denies the CGT discount concession upon the sale of shares in a company or interest in a trust where the taxpayer would not have been allowed CGT discounting on the majority of the CGT assets by cost and value in the company or trust had a CGT event happened to those assets. Note the pre offset Gain has been grossed up before any losses are applied. Tuesday, 21 June :31 AM Page 6 of 31

7 Realised Report Tax Free And Tax Deferred Summary Security Tax Date Purchase Date Sale Date Sale Quantity Adjusted Tax Deferred BWP 21/05/ /05/ /02/2016 1,600 4, Tax Free Total for Portfolio: When calculating capital losses tax free and tax deferred amounts will always be treated as a reduction in the reduced cost base. The adjusted cost base (above) has been reduced by both the tax free and tax deferred amounts but for the purposes of calculating any capital gain only the tax deferred amounts have reduced the cost base. Tuesday, 21 June :31 AM Page 7 of 31

8 Unrealised Report Date: As At 30 Jun 2016 Security ASX Listed BHP EPW GFY MGR S32 Tax Date Transaction Date BHP BILLITON LIMITED FPO 01/10/ /10/ , , , , (1,514.21) 20/04/ /04/ , , , , (250.35) Total for BHP: 240 6, , , , (1,764.56) ERM POWER LIMITED FPO 22/03/ /03/2016 7,000 10, , , , Total for EPW: 7,000 10, , , , GODFREYS GROUP LIMITED FPO 16/03/ /03/2016 8,474 10, , , , (867.35) Total for GFY: 8,474 10, , , , (867.35) MIRVAC GROUP STAPLED SECURITIES 22/02/ /02/ * 12/02/ /02/ * 23/10/ /10/ * 01/04/ /04/ (22.44) Total for MGR: 916 1, , , , (22.44) SOUTH32 LIMITED FPO Quantity Actual Adjusted Indexed Market Value Discount Gain Indexed Gain 01/10/ /05/ (94.34) Total for S32: (94.34) Gross Gain Other Gain CGT Gain CGT Loss Pre CGT Gain/Loss Tuesday, 21 June :31 AM Page 8 of 31

9 Unrealised Report Date: As At 30 Jun 2016 Security Tax Date Transaction Date Quantity Actual Adjusted Indexed Market Value Gross Gain Discount Gain Indexed Gain Other Gain CGT Gain CGT Loss Pre CGT Gain/Loss Total for Portfolio: 28, , , , (2,748.69) * The discounted method for Individuals was used to calculate the realised gain/loss for these positions. Tuesday, 21 June :31 AM Page 9 of 31

10 Unrealised Report Date: As At 30 Jun 2016 Tax Free And Tax Deferred Summary Security Tax Date Purchase Date Quantity Adjusted Tax Deferred Tax Free MGR 22/02/ /02/ Total for Portfolio: 2.14 When calculating capital losses tax free and tax deferred amounts will always be treated as a reduction in the reduced cost base. When calculating capital gains, the system correctly does not reduce the cost base by the tax free amounts pursuant to section The adjusted cost base (above) has been reduced by both the tax free and tax deferred amounts but for the purposes of calculating any capital gain only the tax deferred amounts have reduced the cost base. Tuesday, 21 June :31 AM Page 10 of 31

11 Income Transactions Taxable Security Other Aust. Foreign Tax Income Tax DRP Unfranked Interest Franked Assessable Tax Free/ Tax Total CGT Foreign Other Franking Income Amount Withheld Amount Amount Amount Amount Exempt Deferred Gains Income Credit Tax Date Income Exp Offsets 4 Non Trust Income +ANZCMT ANZ CASH INVESTMENT ACCOUNT 31/07/ /08/ /09/ /10/ /11/ /12/ /01/ /02/ /03/ /04/ /05/ Total for +ANZCMT: AHG AUTOMOTIVE HOLDINGS GROUP LIMITED. FPO 02/10/ * Total for AHG: BHP BHP BILLITON LIMITED FPO 29/09/ * 31/03/ * Total for BHP: Tuesday, 21 June :31 AM Page 11 of 31

12 Income Transactions Taxable Security GEM Other Aust. Foreign Tax Income Tax DRP Unfranked Interest Franked Assessable Tax Free/ Tax Total CGT Foreign Other Franking Income Amount Withheld Amount Amount Amount Amount Exempt Deferred Gains Income Credit Tax Date Income Exp Offsets 4 G8 EDUCATION LIMITED FPO 07/10/ * 11/01/ * Total for GEM: GFY GODFREYS GROUP LIMITED FPO 08/04/ * Total for GFY: Total Non Trust Income: Trust Income 1, , BWP BWP TRUST ORDINARY UNITS FULLY PAID 29/12/ * Total for BWP: MGR MIRVAC GROUP STAPLED SECURITIES 29/12/ * Total for MGR: Total Trust Income: Tuesday, 21 June :31 AM Page 12 of 31

13 Income Transactions Taxable Security Other Aust. Foreign Tax Income Tax DRP Unfranked Interest Franked Assessable Tax Free/ Tax Total CGT Foreign Other Franking Income Amount Withheld Amount Amount Amount Amount Exempt Deferred Gains Income Credit Tax Date Income Exp Offsets 4 * These income entries have been autogenerated but are not confirmed. 1 If these amounts include an Unfranked CFI component you will need to refer to the Unfranked CFI Income report for a detailed breakdown. 2 If these amounts include a Tax Exempt component you will need to refer to the Tax Free and Tax Exempt report for a detailed breakdown. 3 These amounts may include Capital gains that are classified as Taxable Australian Real Property (TARP) and Non-Taxable Australian Real Property (NTARP). Refer to CGT Distributions report for a detailed breakdown. 4 These amounts may include Foreign Attributed FIF and CFC income. Refer to the Foreign Income report for a detailed breakdown. Tuesday, 21 June :31 AM Page 13 of 31

14 Income Transactions Taxable 1. Unfranked CFI Income There is no Unfranked CFI Income for the reporting period 2. Tax Free and Tax Exempt There is no tax exempt income for the reporting period 3. CGT Distributions There are no distributable CGT Gains for the reporting period 4. Foreign Income There is no Foreign Income for the reporting period Tuesday, 21 June :31 AM Page 14 of 31

15 Income Transactions Taxable 5. Total Income Franked Income 1, Unfranked Income Interest Income Tax Free/Tax Exempt Tax Deferred Foreign Income Other AU Assessable Income Distributed CGT Gains Other Expenses Short Positions Closed Non CGT Assets Disposals Rental Income Total Income 1, DRP Amount Franking Credits Foreign Tax Credits Total TFN Tax Withheld Total Non Resident Tax Withheld Tuesday, 21 June :31 AM Page 15 of 31

16 Income Accrued But Not Paid Date: As At 30 Jun 2016 Security Income Date Amount to be Received Tax Withheld DRP Amount Unfranked Amount Interest Amount Franked Amount Other Aust. Assessable Income Tax Free Exempt Tax Deferred # Total CGT Gains Foreign Income Other Exp Franking Credit Foreign Income Tax Offsets There are no dividends for the reporting period. Tuesday, 21 June :31 AM Page 16 of 31

17 Trading Transactions Security Type Date Qty Amount Avg Price Brokerage GST GST Refunded Disposal Method Notes Broker AHG BHP BWP EPW GEM GFY AUTOMOTIVE HOLDINGS GROUP LIMITED. FPO Buy 08-Sep ,710 15, SIL Sell 23-Dec ,710-16, Minimise - Defer SIL BHP BILLITON LIMITED FPO Buy 20-Apr , SIL BWP TRUST ORDINARY UNITS FULLY PAID Buy 18-Jan ,400 25, SIL Buy 10-Feb ,495 10, SIL Sell 23-Feb ,693-11, Minimise - Defer SIL Sell 24-Feb ,802-31, Minimise - Defer SIL ERM POWER LIMITED FPO Buy 22-Mar ,000 10, SIL G8 EDUCATION LIMITED FPO Buy 27-Aug ,550 4, SIL Sell 04-Mar ,550-5, Minimise - Defer SIL GODFREYS GROUP LIMITED FPO Buy 16-Mar ,474 10, SIL Total Brokerage & GST: Total Acquisitions: Total Disposals: 78, , Turnover %: % Tuesday, 21 June :31 AM Page 17 of 31

18 Portfolio Valuation Date: As At 30 Jun 2016 Quantity Unit Total Unit Value Market Value % Mkt Value Gain/ Loss Estimated Income * Est. % Yield ** ASX Listed MATERIALS BHP BHP BILLITON LIMITED FPO , , , S32 SOUTH32 LIMITED FPO , , , RETAILING GFY GODFREYS GROUP LIMITED FPO 8, , , , , , , REAL ESTATE MGR MIRVAC GROUP STAPLED SECURITIES , , , , UTILITIES EPW ERM POWER LIMITED FPO 7, , , , , ASX Listed 28, , , , Cash & Equivalents +ANZCMT ANZ CASH INVESTMENT ACCOUNT 20, , , Cash & Equivalents 20, , Tuesday, 21 June :31 AM Page 18 of 31

19 Portfolio Valuation Date: As At 30 Jun 2016 Quantity Unit Total Unit Value Market Value % Mkt Value Gain/ Loss Estimated Income * Est. % Yield ** Total for Portfolio: 48, , , , * For ASX Listed holdings, estimated income is based on 12 month declared historical returns, including all dividends declared but not yet paid, and may include 'Special Dividends'. For all other holdings, estimated income is based on income received on the holdings for the previous 12 months. ** Estimated yield is the income as a percentage of market value. Tuesday, 21 June :31 AM Page 19 of 31

20 Cash Book - ANZ Cash Investment Account Transaction Date Type Amount Balance Notes 31/07/2015 Interest Receipt , CREDIT INTEREST PAID 26/08/2015 Deposit , DIVIDEND MGR DST 31/08/2015 Interest Receipt , CREDIT INTEREST PAID 01/09/2015 Deposit , DEPOSIT 01/09/2015 Withdrawal -4, B GEM 08/09/2015 Deposit 45,00 45, DEPOSIT 11/09/2015 Withdrawal -15, , B AHG 28/09/2015 Withdrawal -30, TRANSFER TO NOM AC 29/09/2015 Deposit DIVIDEND BHP LTD 30/09/2015 Interest Receipt CREDIT INTEREST PAID 06/10/2015 Deposit DEPOSIT 09/10/2015 Deposit DIVIDEND AMP LIMITED 26/10/2015 Deposit DIVIDEND AHG 30/10/2015 Interest Receipt CREDIT INTEREST PAID 30/11/2015 Interest Receipt CREDIT INTEREST PAID 30/12/2015 Deposit 16, , S AHG 31/12/2015 Interest Receipt , CREDIT INTEREST PAID 08/01/2016 Deposit , DEPOSIT 11/01/2016 Deposit 20,00 37, DEPOSIT 11/01/2016 Withdrawal -1,00 36, TRANSFER TO NOM AC 21/01/2016 Withdrawal -25, , B BWP 29/01/2016 Interest Receipt , CREDIT INTEREST PAID 15/02/2016 Withdrawal -10, B BWP 25/02/2016 Deposit DIVIDEND BWP TRUST DISTBN 26/02/2016 Deposit 11, , S BWP Tuesday, 21 June :31 AM Page 20 of 31

21 Cash Book - ANZ Cash Investment Account Transaction Date Type Amount Balance Notes 29/02/2016 Deposit 31, , S BWP 29/02/2016 Deposit , DIVIDEND MGR DST 29/02/2016 Interest Receipt , CREDIT INTEREST PAID 01/03/2016 Withdrawal -2,00 41, TRANSFER TO NOM AC 09/03/2016 Deposit 5, , S GEM 18/03/2016 Withdrawal -10, , B GFY 24/03/2016 Withdrawal -10, , B EPW 31/03/2016 Deposit , DIVIDEND BHP LTD 31/03/2016 Interest Receipt , CREDIT INTEREST PAID 06/04/2016 Deposit 20,00 46, DEPOSIT 08/04/2016 Deposit , DIVIDEND AMP LIMITED 12/04/2016 Deposit , DEPOSIT 18/04/2016 Withdrawal -10,00 37, TRANSFER TO NOM AC 22/04/2016 Withdrawal -2, , B BHP 29/04/2016 Interest Receipt , CREDIT INTEREST PAID 03/05/2016 Withdrawal -15,00 20, TRANSFER TO NOM AC 31/05/2016 Interest Receipt , CREDIT INTEREST PAID Tuesday, 21 June :31 AM Page 21 of 31

22 Asset Class Summary Date: As At 30 Jun 2016 Asset Class Total Market Value Gain/Loss % Total Value Domestic Shares 26, , , Domestic Listed Property 1, , Cash & Equivalents 20, , Total for Portfolio: 48, , , Tuesday, 21 June :31 AM Page 22 of 31

23 Asset Class Summary Date: As At 30 Jun % 90% 80% 70% 60% 52.20% 50% 43.83% 40% 30% 20% 10% 3.97% 0% Domestic Shares Domestic Listed Property Cash & Equivalents Tuesday, 21 June :31 AM Page 23 of 31

24 Portfolio By Asset Class Date: As At 30 Jun 2016 Quantity Unit Total Unit Value Market Value Gain/Loss % Total Value Domestic Shares BHP BHP BILLITON LIMITED FPO , , , EPW ERM POWER LIMITED FPO 7, , , GFY GODFREYS GROUP LIMITED FPO 8, , , S32 SOUTH32 LIMITED FPO Total for Domestic Shares: 26, , , Domestic Listed Property MGR MIRVAC GROUP STAPLED SECURITIES , , Total for Domestic Listed Property: 1, , Cash & Equivalents +ANZCMT ANZ CASH INVESTMENT ACCOUNT 20, , , Total for Cash & Equivalents: 20, , Total for Portfolio: 48, , , Tuesday, 21 June :31 AM Page 24 of 31

25 Trading Summary Unrealised Summary 30-Jun Jun-2016 : Value: 10, , , , Gain/Loss for Period Unpaid Income Total Unrealised Gain/Loss for Period Gain/Loss: , , , Realised Summary Proceeds Paid Income Total Realised Gain/Loss for Period 61, , , , Long Positions Gain/Loss for Period: 4, Turnover Statistics Value of Buys Value of Sells Total Turnover Amount Turnover % Total Fee/Brokerage 78, , , % Tuesday, 21 June :31 AM Page 25 of 31

26 Estimated Cash Flow Date: From 1 Jul 2016 Through 30 Jun 2017 Date Security Description Amount Imputation Credit August 26/08/2016 MGR MIRVAC GROUP STAPLED SECURITIES Total for August: September 29/09/2016 BHP BHP BILLITON LIMITED FPO Total for September: October 7/10/2016 EPW ERM POWER LIMITED FPO /10/2016 GFY GODFREYS GROUP LIMITED FPO 1, Total for October: 1, February 28/02/2017 MGR MIRVAC GROUP STAPLED SECURITIES Total for February: March 31/03/2017 BHP BHP BILLITON LIMITED FPO Total for March: April 8/04/2017 GFY GODFREYS GROUP LIMITED FPO /04/2017 EPW ERM POWER LIMITED FPO 42 Total for April: 1, Tuesday, 21 June :31 AM Page 26 of 31

27 Estimated Cash Flow Date: From 1 Jul 2016 Through 30 Jun 2017 Date Security Description Amount Imputation Credit Projected Income for Period: 3, This report estimates what cash flow generated by the securities and cash held in this portfolio might be over the next 12 months if the holdings in the portfolio do not change over that period. The estimate is based on the assumption that the cash flow generated by the securities will be exactly the same (in terms of amount, imputation credit and payment dates) in the next 12 months as it was in the past 12 months. The estimates do not include any potential income that may be earned in respect to service assets, bank bills, fixed interest investments or options (if any) which may be held in the portfolio. In respect of the cash in the portfolio the estimate is calculated on the assumption that the cash balance remains unchanged for the entire period and that the interest rate is the interest rate applied determined by the adviser. This report is not a report on the actual earnings of this portfolio. Whilst this report may be useful in assisting to estimate future cash flow, past performance is not always a good indicator of future performance. Tuesday, 21 June :31 AM Page 27 of 31

28 Records Processed With Exceptions Security Description Date: As At 30 Jun 2016 Transaction Date Type Details BWP BWP TRUST ORDINARY UNITS FULLY PAID 29/12/2015 Warning The Tax Details for this distribution are yet to be updated MGR MIRVAC GROUP STAPLED SECURITIES 29/12/2015 Warning The Tax Details for this distribution are yet to be updated Tuesday, 21 June :31 AM Page 28 of 31

29 Important Client Notices General Notices General Notice in regard to ANZ Share Investing Tax Tools Plus and Premium ANZ Share Investing uses a third party service provider, Praemium Australia Pty Ltd ( Service Provider ) in providing Tax Tools to you. These two companies will be collectively referred to herein as we. In order to obtain access to Tax Tools Plus and/or Premium, you have agreed to be bound by the ANZ Share Investing Tax Tools Plus & Premium Terms and Conditions. These General Notices and Taxation Notices should be read in conjunction with the ANZ Share Investing Plus & Premium Terms and Conditions. Tax Tools Plus and Tax Tools Premium provide both factual information and projections based on variables you choose. They should be used by you and/or your professional tax adviser, together with your own training, expertise, experience and judgment (and that of your professional tax adviser), and other information you consider relevant in the course of you forming opinions or making decisions; and in the course of your professional tax adviser making recommendations in relation to taxation, Financial Products and/or related matters. You acknowledge that neither Tax Tools Plus nor Tax Tools Premium have been designed or intended by either ANZ Share Investing or the Service Provider to provide advice, professional or otherwise, in relation to taxation, Financial Products or any other matter. It is up to you to determine whether or not Tax Tools Plus and/or Tax Tools Premium is/are appropriate for your use. While they have been designed to make the preparation of your annual tax returns less time-consuming, Tax Tools Plus and Tax Tools Premium do not deal with all tax implications of your dealings with ANZ Share Investing. Neither of them should be used as a substitution for obtaining professional tax advice ANZ Share Investing recommends you obtain professional tax advice before you use Tax Tools Plus or Tax Tools Premium to complete your tax return. You will need to manually input the cost base of any Financial Products which were bought through a broker other than ANZ Share Investing and subsequently transferred to ANZ Share Investing s CHESS sponsorship in order for such Financial Products to be included in reports generated through Tax Tools Plus and Premium. This will also be required for any Financial Products bought through a non-margin lending ANZ Share Investing account and transferred to your ANZ Share Investment Loan account. Subject to the other parts of this General Notice, only those Financial Products held under ANZ Share Investing s CHESS Sponsorship or ANZ Margin Services CHESS sponsorship will be automatically included within the Tax Tools calculations. Subscribers to Tax Tools Premium can manually include other Financial Products in the Tax Tools service. For more details, please refer to the Tax tools User Guide. In order to determine the CGT discounting factor applicable to you, under Tax Tools Plus and Tax Tools Premium, the Australian Taxation Office ( ATO ) Tax Type adopted is that which is attributable to your ANZ Share Investing Account Type. Therefore if your ANZ Share Investing Account Type is Individual, the ATO Tax Type used will also be Individual. Neither Tax Tools Plus nor Tax Tools Premium has been designed for use by customers whose Account Type is Registered Body. Under Tax Tools Plus and Tax Tools Premium you can choose which close out strategy you want to apply to calculate any capital gains pertaining to historical buys and sells in your portfolio of shares held by ANZ Share Investing or ANZ Margin Services, as the case may be. However we have chosen the following default close out strategies that will apply unless you elect otherwise: a. For any Financial Products disposed of by you before 30 June 2008, we use a first in, first out close out strategy; b. For Financial Products disposed of after 30 June 2008, a minimised gains close out strategy will be adopted. For details of how to change the default close out strategy, please refer to Beyond The Basics of ANZ Share Investing Tax Tools Plus & Premium User Guide. You should seek professional tax advice in completing your tax return to determine the best close-out strategy for your circumstances. To calculate the appropriate tax rates which apply to your portfolio, it is assumed that you have disclosed your Tax File Number ( TFN ) to ANZ Share Investing and all other relevant bodies who have sought your TFN. Financial Products means those products as described in Chapter 7 of the Corporations Act 2001 which are traded on the Australian Stock Exchange and includes securities, options, warrants and exchange traded funds. It does not include contracts for difference or managed funds. Share Investing Limited is an ASX and Chi-X Australia market participant, an ASX Clear participant and an ASX Settlement participant. ABN ; AFSL No Taxation Notices Actual Details Not Supplied Please note that where the Actual details for a capital gains tax asset have not been supplied, the report may not correctly reflect the portfolio s financial position. Reports such as the Realised Report, Tuesday, 21 June :31 AM Page 29 of 31

30 Important Client Notices the Unrealised Report and the Portfolio Valuation will need to be reassessed taking into account the missing cost information. CGT for Exchange Traded Options (ETOs) When the writer grants an option, the premium received represents a capital gain pursuant to CGT Event D2 (except if the writer is the company granting the options over its own shares or debentures or by the trustee of a unit trust over its own units or debentures). Also, there is no discount on capital gain pursuant to CGT Event D2 (applicable to any entity). Where there is a capital gain on the granting of an option pursuant to CGT event D2, the premium received is displayed as a negative value under the actual cost and adjusted cost columns in the Realised Report. Should the option subsequently be exercised, the capital gain that the grantor would otherwise have made from writing the option under CGT Event D2 mentioned above is disregarded. The premium however, will be recognised when calculating the subsequent disposal of the underlying shares CGT Event A1 either as: a reduction in the cost base of the underlying asset in the case of a put option; or part of the capital proceeds in the case of a call option upon disposal of the shares by the grantor. Accordingly, an amended assessment from the Australian Taxation Office may need to be requested for the prior year to reduce the CGT Event D2 capital gain that arose in the prior year. Where cost base information is unknown, the relevant references in this report have been italicised. Company Options and Rights on Pre CGT Assets Holders of rights or options issued in respect of pre-cgt securities, who take up their entitlement to purchase the underlying security, should ensure that in addition to the consideration paid for this security, the cost base of the underlying security also includes the market value of the right or option at the exercise date. The automated system for rights and options will only include the consideration paid to acquire the security in its cost base. Corporate Shareholders and Share Buybacks Corporate shareholders i.e. companies who make a CGT loss as a result of a share buyback may have that loss denied or reduced as a result of section 159GZZZQ of the Income Tax Assessment Act The automated system for input of share buybacks does not take into account this provision. Shareholders to whom this provision applies should obtain their own taxation advice. Income Declared but not Paid Report An Income Declared but not Paid Report is available to show income that has been declared but not yet paid, as at a given date. For ASX-listed Financial Products, this is the distribution date. The ex-dividend amount is reflected in the Portfolio Valuation Report but not in the Income Details. Ex-dividend entitlement aspects will be reported in your portfolio. Only actual dividends received are in the Income Details Screen. Indexed cost base with tax deferred distributions When calculating the indexed cost base of units, the cost base needs to be indexed up until the date that a tax deferred distribution is received. The indexed cost base then needs to be reduced by the tax deferred distribution received and the adjusted indexed cost base is taken to be the new cost base. Currently, upon disposal, the report applies indexation to the full acquisition cost and then adjusts the cost base for any tax deferred distributions. Please refer to the Tax Free and Tax Deferred Summary page for details of tax deferred distributions. Please note that only assets purchased at least 12 months prior to 21 September 1999 with tax deferred distributions will be affected. Instalment Warrants and Instalment Receipts With regard to instalment warrants and instalment receipts, the tax reports display the dividend and/or trust distribution of the underlying security only. The reports do not disclose any attaching options details or expenses and/or interest payments made by you in respect of these instruments. As not all instalment instruments have the same structure or features, you should refer to the product disclosure statement, tax statements and documents directly received from the issuer of such instruments to assist in you calculating any other tax consequences or talk to your tax adviser. Section CGT Discounting Users should be aware of the existence of section which potentially denies the CGT discount concession upon the sale of shares in a company or interest in a trust where the taxpayer would not have been allowed CGT discounting on the majority of the CGT assets by cost and value in the company or trust had a CGT event happened to those assets. Tuesday, 21 June :31 AM Page 30 of 31

31 Important Client Notices Stapled Securities Where the stapled security is made up of a CGT asset and a traditional income security, the report does not currently allocate the cost base and capital proceeds to each security of the stapled arrangement. Full allocation of the cost base and the capital proceeds is made to the traditional income security. Generally, each security of the stapled arrangement is treated separately for tax purposes and holders of these securities will need to seek their own taxation advice. Superannuation Funds - Assets held at 30/06/1988 Assets held by superannuation funds at 30 June 1988 including those acquired before 19 September 1985 are subject to special transitional measures that mean the assets are deemed to have been acquired on 30 June For these assets, the capital gain or loss that is realised upon disposal may be impacted by the market value of the asset at 30 June The automated system for calculating capital gains tax will only take into account the cost of the asset, not the market value as at 30 June To override the cost base with the market value, the cost base for the parcels can be edited in the Transaction screen. Holders to whom these transitional measures apply should obtain their own taxation advice. Tax Free and Deferred Adjustments to Base When calculating capital losses, tax free and tax deferred amounts will always be treated as a reduction in the reduced cost base. As not all tax free amounts should be treated as a reduction in the reduced cost base, holders should consult with their professional tax advisers to ensure the correct amounts are included in the reduced cost base. When calculating capital gains, the system correctly does not reduce the cost base by the tax free amounts pursuant to section , despite showing both the tax deferred and tax free adjustments to the cost base in the summary which forms part of the Realised report. Taxation of Financial Arrangements (TOFA) The system does not currently take the TOFA rules (including the new TOFA 3&4 regime) into consideration in the preparation of the report. Users need to ascertain the taxation implications on their investments where the TOFA rules mandatorily apply or where a voluntarily election has been made to apply the TOFA rules. Users need to seek independent taxation advice in relation to the application of the TOFA rules. Tuesday, 21 June :31 AM Page 31 of 31