Apportionment Ratios
As each Mirvac Property Trust unit and Mirvac Limited share is a separate CGT asset, you must work out a separate cost base for each of them. You do this by apportioning, on a reasonable basis, your total cost base in each Mirvac security between the Mirvac Property Trust unit and Mirvac Limited share.
One possible basis of apportionment is to allocate the total cost base based on the relative net tangible asset values of Mirvac Property Trust and Mirvac Limited.
These values are set out below:
Mirvac Group
| Dates | Mirvac Limited | Mirvac Property Trust | Mirvac Commercial Trust |
| 01/07/99 - 12/09/02 | 32.10% | 39.20% | 28.70% |
| 13/09/02 - 04/10/04 | 26.50% | 73.50% | 0.00% |
| 05/10/04 - 30/06/06 | 28.30% | 71.70% | 0.00% |
| 01/07/06 - 30/06/07 | 20.72% | 79.28% | 0.00% |
| 01/07/07 - 30/06/08 | 17.81% | 82.19% | 0.00% |
| 01/07/08 - 30/06/09 | 13.78% | 86.22% | 0.00% |
| 01/07/09 - 30/06/10 | 10.32% | 89.68% | 0.00% |
| 01/07/10 - 30/06/11 | 8.87% | 91.13% | 0.00% |
| 01/07/11 - 30/06/12 | 4.45% | 95.55% | 0.00% |
| 01/07/12 - 30/06/13 | 3.44% | 96.56% | 0.00% |
| 01/07/13 - 31/12/13 | 4.17% | 95.83% | 0.00% |
| 01/01/14 - 30/06/14 | 8.74% | 91.26% | 0.00% |
| 01/07/14 - 31/12/14 | 9.35% | 90.65% | 0.00% |
| 01/01/15 - 30/06/15 | 9.44% | 90.56% | 0.00% |
| 01/07/15 - 31/12/15 | 9.56% | 90.44% | 0.00% |
| 01/01/16 - 30/06/16 | 8.80% | 91.20% | 0.00% |
| 01/07/16 - 31/12/16 | 9.48% | 90.52% | 0.00% |
| 01/01/17 - 30/06/17 | 9.26% | 90.74% | 0.00% |
| 01/07/17 - 31/12/17 | 11.54% | 88.46% | 0.00% |
| 01/01/18 - 30/06/18 | 11.10% | 88.90% | 0.00% |
| 01/07/18 - 31/12/18 | 12.60% | 87.40% | 0.00% |
| 01/01/19 - 30/06/19 | 12.62% | 87.38% | 0.00% |
| 01/07/19 - 31/12/19 | 13.33% | 86.67% | 0.00% |
| 01/01/20 - 30/06/20 | 12.81% | 87.19% | 0.00% |
| 01/07/20 - 31/12/20 | 12.65% | 87.35% | 0.00% |
| 01/01/21 - 30/06/21 | 12.56% | 87.44% | 0.00% |
| 01/07/21 - 31/12/21 | 12.16% | 87.84% | 0.00% |
| 01/01/22 - 30/06/22 | 13.53% | 86.47% | 0.00% |
| 01/07/22 - 31/12/22 | 14.15% | 85.85% | 0.00% |
| 01/01/23 - 30/06/23 | 14.04% | 85.96% | 0.00% |
| 01/07/23 - 31/12/23 | 14.06% | 85.94% | 0.00% |
| 01/01/24 - 30/06/24 | 15.01% | 84.99% | 0.00% |
| 1/07/24 - current | 15.73% | 84.27% | 0.00% |
Westpac Office Trust - Apportionment Ratios For Merger In 2010
Apportionment between Mirvac Limited and Mirvac Property Trust for WOT unitholders.
Mirvac Real Estate Investment Trust - Apportionment Ratios For Merger In 2009
Apportionment between Mirvac Limited and Mirvac Property Trust for MRZ unitholders.
Mirvac acknowledges Aboriginal and Torres Strait Islander peoples as the Traditional Owners of the lands and waters of Australia, and we offer our respect to their Elders past and present.
Artwork: ‘Reimagining Country’, created by Riki Salam (Mualgal, Kaurareg, Kuku Yalanji) of We are 27 Creative.