Jan 24, 2011
Notice of Book Closure Date for Distribution: 1 Oct 2010 to 31 Dec 2010
| Notice Type | Notice of Book Closure Date for Distribution |
| Corporate Action Details (e.g. Rights ratio, dividend ratio, tax rate, etc) | Distribution for the period from 1 October 2010 to 31 December 2010 |
| Record Date | 01/02/2011 |
| Record Time | 17:00 |
| Date Paid/Payable (if applicable) | 28/02/2011 |
| Footnotes | Distribution Type -------------------- a) Taxable income b) Tax-exempt income Distribution Rate -------------------- a) Taxable income distribution - 1.92 cents per unit b) Tax-exempt income distribution - 0.03 cents per unit Par value of units --------------------- Not meaningful Tax Rate ----------- Taxable income distribution --------------------------------- Individuals who hold the units as investment assets and not through a partnership in Singapore will receive pre-tax distributions. These distributions are tax-exempt at the individuals' level. Individuals who hold the units as trading assets or individuals who hold units through a partnership in Singapore will receive pre-tax distributions. These distributions will however be subject to tax at the individuals' level at their applicable income tax rates. Qualifying unitholders will receive pre-tax distributions. These distributions will however be subject to tax at their applicable income tax rates. Qualifying foreign non-individual investors received their distributions after deduction of tax at the rate of 10% provided the Singapore Government extends the 10% tax rate concession to distributions made after 17 February 2010. If the tax concession period is not extended, qualifying foreign non-individual investors will receive their distributions after deduction of tax at the rate of 17%. All other investors will receive their distributions after deduction of tax at the rate of 17%. Tax-exempt income distribution -------------------------------------- Tax-exempt income distribution is exempt from tax in the hands of all Unitholders. Tax-exempt income relates to the net income from the investment in H-Reit. |
