• Westfield Group restructure - capital distribution and dividend - creating a new stapled security (2010)

    Introduction

    This document contains information about the 2010 Westfield Group restructure and creation of a new stapled security.

    This information applies to you if:

    • you are an individual, not a company or trust
    • you are an Australian resident for tax purposes
    • you held stapled securities in the Westfield Group as at 17 December 2010
    • you did not acquire your stapled securities under an employee share scheme
    • any gain or loss you made on the shares is treated only as 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 Jul 2011QC 24539