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Westfield 2004 capital restructure - consequences for Westfield America Trust unit holders

What to know about the Westfield 2004 capital restructure and the consequences for Westfield America Trust unit holders.

Last updated 5 October 2009


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.