What this document contains and who can use it

Note HHG PLC became Henderson Group PLC in April 2005.

This document contains:

  • Questions and answers in relation to the 2005 HHG plc capital reduction (Part A).
  • Instructions on how to calculate the capital loss if all your HHG plc CDIs* were
    • acquired under the demerger of HHG plc from AMP in December 2003, and
    • cancelled under the HHG plc restructure (Part B).
  • Instructions on how to calculate your capital gain or capital loss if you cannot use Part B (Part C).
  • Instructions on how to complete the capital gains tax question in your 2005 tax return if you are an individual and you have no net capital gain for the year (Part D).

*A CDI is a CHESS Depositary Interest. Australians held CDIs in HHG plc instead of shares.

This information applies to you if:

  • you are an individual not a company or trust
  • you held CDI's in HHG plc and participated in the capital reduction in April 2005
  • you were an Australian resident for tax purposes at that time
  • you did not acquire your shares under an employee share scheme, and
  • any gain or loss you made on the shares was a capital gain or capital loss - this means that you held your shares as an investment asset, not
    • as trading stock
    • as part of carrying on a business, or
    • to make a short-term or one-off commercial gain.
    Last modified: 06 Oct 2009QC 18161