Unrealised CGT Report

Transcription

1 Unrealised Report +RPROP AMP ANZ APN0001AU East Perth Rental Property 23/01/ /01/ ,00 455,00 675,00 220,00 146, ,00 146, * AMP LTD 24/05/ /05/2004 7,000 30,98 30,98 73,78 42,80 28, ,80 28, * 15/11/ /11/2005 3,000 20,09 20,09 31,62 11,53 7, ,53 7, * ANZ BANKING GROUP LTD 24/05/ /05/2004 2,750 48,84 48,84 77, , , , , * APN - PROPERTY FOR INCOME FUND 20/05/ /05/ , , , , , , , , * 07/07/ /07/ , , , * 07/10/ /10/ , , , , , * 07/01/ /01/ , , , * 07/04/ /04/ , , , * 07/07/ /07/ , , , * 07/10/ /10/ , , , * 07/01/ /01/ , , , * 07/04/ /04/ , , , * 07/07/ /07/ , , , * 07/10/ /10/ , , , * 07/11/ /11/ * Non / Total for +RPROP: 1 455,00 455,00 675,00 220,00 146, ,00 146, Total for AMP: ,07 51,07 105,40 54,33 36,22 54,33 36,22 Total for ANZ: ,84 48,84 77, , , , , Page 1 of 10

2 Unrealised Report BHP CMJDA CRS0005AU 07/12/ /12/ * 07/01/ /01/ /02/ /02/ /03/ /03/ /04/ /04/ /05/ /05/ /06/ /06/ /07/ /07/2007 1, , , , /08/ /08/ /09/ /09/ /10/ /10/ /11/ /11/ /12/ /12/ BHP BILLITON LTD 15/11/ /11/2005 1,500 32,39 32,39 65, , , , , * CONSOLIDATED MEDIA HOLDINGS LIMITED - DEFERRED SETTLEMENT 12/12/ /12/2007 2,400 9, , , CREDIT SUISSE - INTERNATIONAL SHARES FUND 20/05/ /05/ , , , , , , , , * 07/07/ /07/ , , , * Non / Total for APN0001AU: 40, , , , , , , , Total for BHP: ,39 32,39 65, , , , , Total for CMJDA: , , , Page 2 of 10

3 Unrealised Report CWN JBW0016AU LEI PLA0002AU 07/07/ /07/ * 01/07/ /07/ * 07/07/ /07/ CROWN LIMITED 24/05/ /12/2007 2,400 15, , , , , , , * GOLDMAN SACHS JBWERE INCOME PLUS WHOLESALE 30/10/ /10/ , ,95 65,95 67, , , , , * 07/01/ /01/2006 1, , , , * 07/04/ /04/ * 07/07/ /07/2006 1, , , , * 07/10/ /10/ /01/ /01/ , , , /04/ /04/ /07/ /07/2007 2, , , , /10/ /10/ LEIGHTON HOLDINGS LTD 24/05/ /05/2004 7,500 59, , ,90 412, , , , * PLATINUM INTERNATIONAL FUND Non / Total for CRS0005AU: 19, , , , , , , , Total for CWN: , , , , , , , Total for JBW0016AU: 68, , , , , , , , Total for LEI: , , ,90 412, , , , Page 3 of 10

4 Unrealised Report PLA0004AU QBE RIO SBC0816AU 20/05/ /05/ , , , , /07/ /07/2004 1, , , , * 07/07/ /07/2005 2, , , , * 07/07/ /07/2006 6, , , , /07/ /07/2007 5, , , , PLATINUM ASIA FUND 30/10/ /10/ , , , , , , , , * 07/07/ /07/2006 2, , , , , , , , * 01/07/ /07/2007 4, , , , , , , QBE INSURANCE GROUP LTD 24/05/ /05/2004 2,000 23,35 23,35 66,00 42,65 28, ,65 28, * RIO TINTO LTD 24/05/ /05/2004 1,500 50,66 50,66 220,05 169,39 112, ,39 112, * UBS - PROPERTY SECURITIES FUND 20/05/ /05/ , , , , , , , , * 30/06/ /06/2004 1, , , , * 17/08/ /08/2004 1, , , , * 01/10/ /10/ , , , * Non / Total for PLA0002AU: 57, , , , Total for PLA0004AU: 48, , , , , , , , Total for QBE: ,35 23,35 66,00 42,65 28, ,65 28, Total for RIO: ,66 50,66 220,05 169,39 112, ,39 112, Page 4 of 10

5 Unrealised Report SGB TAH WBC 07/01/ /01/ , , , * 07/04/ /04/2005 1, , , , * 07/07/ /07/2005 2, , , , * 22/09/ /09/2005 1, , , , * 07/01/ /01/2006 1, , , , * 07/04/ /04/2006 1, , , , * 07/07/ /07/2006 2, , , , * 07/10/ /10/ /01/ /01/ , , , /03/ /03/2007 2, , , , /07/ /07/2007 7, , , , , /10/ /10/ , , ST GEORGE BANK LTD 24/05/ /05/2004 2,600 56,53 56,53 91,91 35,38 23, ,38 23, * TABCORP HOLDINGS LTD 15/11/ /11/2005 2,000 32,51 32,51 31,00-1,51 WESTPAC BANKING CORPORATION 15/11/ /11/2005 1,500 33,83 33,83 43,44 9,61 6, ,61 6, * Non / Total for SBC0816AU: 74, , , , , , , , , Total for SGB: ,53 56,53 91,91 35,38 23, ,38 23, Total for TAH: ,51 32,51 31,00-1,51 Total for WBC: ,83 33,83 43,44 9,61 6, ,61 6, Page 5 of 10

6 Unrealised Report WES WPL WESFARMERS LTD 24/05/ /05/2004 2,000 56,11 56,11 84,66 28,55 19, ,55 19, * Total for WES: ,11 56,11 84,66 28,55 19, ,55 19, WOODSIDE PETROLEUM LTD 24/05/ /05/2004 3,500 58, , ,55 107, , , , * 15/11/ /11/ , , ,57 13, , , , * Total for WPL: , , ,12 120, , , , Non / Total for Portfolio: 1,586, ,586, ,862, ,297, , ,297, , , Page 6 of 10

7 Unrealised Report Free And Deferred Summary Purchase Adjusted Deferred Free APN0001AU 20/05/ /05/ , , , APN0001AU 07/07/ /07/ , APN0001AU 07/10/ /10/ , APN0001AU 07/01/ /01/ , APN0001AU 07/04/ /04/ , APN0001AU 07/07/ /07/ , APN0001AU 07/10/ /10/ , APN0001AU 07/01/ /01/ , APN0001AU 07/04/ /04/ , APN0001AU 07/07/ /07/ , APN0001AU 07/10/ /10/ , APN0001AU 07/11/ /11/ APN0001AU 07/12/ /12/ APN0001AU 07/01/ /01/ APN0001AU 07/02/ /02/ APN0001AU 07/03/ /03/ APN0001AU 01/04/ /04/ Page 7 of 10

8 Unrealised Report Free And Deferred Summary Purchase Adjusted Deferred Free APN0001AU 07/05/ /05/ APN0001AU 07/06/ /06/ JBW0016AU 30/10/ /10/ , , JBW0016AU 07/01/ /01/2006 1, , JBW0016AU 07/04/ /04/ JBW0016AU 07/07/ /07/2006 1, , JBW0016AU 07/10/ /10/ JBW0016AU 05/01/ /01/ , JBW0016AU 07/04/ /04/ PLA0002AU 20/05/ /05/ , , , PLA0002AU 07/07/ /07/2004 1, , SBC0816AU 20/05/ /05/ , , , SBC0816AU 30/06/ /06/2004 1, , SBC0816AU 17/08/ /08/2004 1, , SBC0816AU 01/10/ /10/ , SBC0816AU 07/01/ /01/ , SBC0816AU 07/04/ /04/2005 1, , Page 8 of 10

9 Unrealised Report Free And Deferred Summary Purchase Adjusted Deferred Free SBC0816AU 07/07/ /07/2005 2, , SBC0816AU 22/09/ /09/2005 1, , SBC0816AU 07/01/ /01/2006 1, , SBC0816AU 07/04/ /04/2006 1, , SBC0816AU 07/07/ /07/2006 2, , SBC0816AU 07/10/ /10/ SBC0816AU 07/01/ /01/ , SBC0816AU 31/03/ /03/2007 2, , Total for Portfolio: 15, , 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. Page 9 of 10

10 Important Client Notices General Notices This screen / report is NOT intended to be advice The information provided on this screen/report is not intended to influence any person in making a decision in relation to a particular financial product, class of financial products, or any interest in either. ation is only one of the matters that must be considered when making a decision in relation to a financial product. However, to the extent that advice is provided on this screen/report, it does not take into account any person's particular objectives, financial situation or needs. These should be considered to determine the appropriateness of the advice, before acting on it. ation Notices for Exchange Traded Options (ETO's) When the writer grants an option, the premium received represents a capital gain pursuant to 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 event D2 (applicable to any entity). Should the option subsequently be exercised, the capital gain that the grantor would otherwise have made from writing the option under Event D2 mentioned above is disregarded. The premium however, will be recognised when calculating the subsequent disposal of the underlying shares Event A1 either: As a reduction in the cost base of the underlying asset in the case of a put option or As 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 ation Office may need to be requested for the prior year to reduce the event D2 capital gain that arose in the prior year. In relation to the options, the unrealised report covers possible consequences that may eventuate if the options are traded on an active market or the options are closed out. Company Options and Rights on Pre Assets Holders of rights or options issued in respect of pre- 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 its exercise price in its cost base. Corporate Shareholders and Share Buybacks Corporate shareholders i.e. companies who make a loss as a result of a share buyback may have that loss denied or reduced as a result of section 159GZZZQ of the Income 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. Section ing Users should be aware of the existence of section which potentially denies the discount concession upon the sale of shares in a company or interest in a trust where the taxpayer would not have been allowed discounting on the majority of the assets by cost and value in the company or trust had a event happened to those assets. 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 screen. Holders to whom these transitional measures apply should obtain their own taxation advice. 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. 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. Page 10 of 10