- 13 Jul 2020 FUM as at 30 June 2020
- 10 Jul 2020 Vesting and lapsing of performance rights
- 30 Jun 2020 Grant of Performance Rights
- 02 Jun 2020 Executive Chairman to assume Non-Executive Chairman role
- 15 Apr 2020 FUM as at 31 March 2020
- 14 Apr 2020 Appendix 3Y
- 14 Apr 2020 Appendix 2A (DRP)
- 30 Mar 2020 DRP Allocation Price
- 11 Mar 2020 HY20 Results Pack
- 25 Feb 2020 Dividend Form
- 28 Feb 2020 Interim Financial Report 2020
- 17 Sep 2019 Annual Report 2019
- 19 Feb 2019 Interim Financial Report
- 23 Aug 2018 Annual Report 2018
- 22 Feb 2018 Interim Financial Report
- 22 Aug 2017 Annual Report 2017
- 16 Feb 2016 Interim Financial Report
- 17 Feb 2015 Interim Financial Report
- 21 Aug 2014 Annual Report 2014
- 27 Feb 2014 Interim Financial Report
Generation Development Group operates as a registered pooled development fund (PDF).
The PDF Program closed to new registrations in 2007 although the Program benefits remain for existing PDFs, including Generation Development Group. As at February 2018, there were 23 registered PDFs in Australia.
Various tax concessions are available to both the PDF and its shareholders under Australian tax legislation. Those available to the Company’s shareholders are as follows:
- Shareholders (both resident and non-resident) are exempt from capital gains tax on disposal of their PDF shares.
- Resident shareholders are exempt from income tax on unfranked dividends. With regards to franked dividends, they may choose to be either exempt or assessed.
- Non-resident shareholders are exempt from income tax and withholding tax in respect of both franked and unfranked dividends.
- Capital losses on sale of PDF shares are not deductible.
- Borrowing costs associated with acquiring PDF shares are not deductible to the extent that PDF shares produce exempt dividends.
*This information is intended to be a guide only. Shareholders should seek appropriate independent professional advice that considers the taxation implications in respect of their own specific circumstances.