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.