Introduction
This page contains information about the 2004 Westfield Group merger.
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 units in Westfield America Trust and participated in the Westfield Group merger in July 2004
- you did not acquire your units under an employee share scheme, and
- any gain or loss you made on the units is a capital gain or capital loss - this means that you held your units 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.