Introduction
This page documents Class' assumptions and the recommended approach to process distribution events if you want to use Class' 2026 Tax Statement Templates for stapled securities.
Recommended approach
After reviewing all the widely held stapled securities in Class, we have identified the following stapled securities which require some adjustments to be made to the income event. Refer to the following details if you want the Class tax statement template.
Group 1: Update the accounting date of the distribution (WPR, GPT, INA)
Class has updated the accounting date of certain distributions to ensure income is recognised in the appropriate financial year for tax reporting purposes. Income automated by Class will reflect these adjusted accounting dates.
- WPR and GPT: June 2025 distributions are dated 1 July 2025 (included in FY2026) and June 2026 distributions are dated 1 July 2026 (included in FY2027).
- INA: The August 2026 distribution is dated 30 June 2026 so it is included in FY2026.
Group 2: June 2026 distribution includes a dividend component (ABG, CHC, CNI, DXI, ASK, GMG, LLC)
Class automates the distribution and dividend component split so they can be taxed across the different financial year. Use Generate Income to create the distribution event and dividend event.
- The June 2026 distribution is reduced by the dividend component;
- The dividend component is processed separately as a dividend event, included in FY2027.
Group 3: June 2026 distribution includes a distribution from the Public Trading Trust (APA)
Class automates the distribution split so the different distribution component can be taxed across the different financial year. Use Generate Income to generate the two distribution events automatically.
- The June 2026 distribution is reduced by the distribution component that belongs to the public trading trust
- A separate distribution for the component that belongs to the public trading trust is created with an accounting date of 1 July 2026.
Refer to the section below for the income details for each of these stapled securities.
Income details | ||||||||||||||||||||||||||||||
Group 1 Stapled Securities | ||||||||||||||||||||||||||||||
| Code | Holding Description | Income Details for FY2026 | ||||||||||||||||||||||||||||
| WPR | Waypoint REIT - Fully Paid Ordinary/Units Stapled Securities Each WPR security consists of one unit in Waypoint REIT Trust and one share in Waypoint REIT Limited. WPR's year-end for tax purposes is 31 December. |
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| GPT | GPT Group - Fully Paid Ordinary/Units Stapled Securities Each GPT security consists of a share in GPT Management Holdings Limited and a unit in General Property Trust. GPT's year-end for tax purposes is 31 December. |
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| INA | Ingenia Communities Group - Fully Paid Ordinary/Units Stapled Securities Each INA security consists of one unit in Ingenia Communities Fund and one share in Ingenia Communities Holdings Limited. |
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Group 2 Stapled Securities | ||||||||||||||||||||||||||||||
| Code | Holding Description | Income Details for FY2026 | ||||||||||||||||||||||||||||
| ABG | Abacus Group - Fully Paid Ordinary/Units Stapled Securities Each ABG security consists of a share in Abacus Group Holdings Limited, a share in Abacus Group Projects Limited, a unit in Abacus Trust and a unit in Abacus Income Trust. |
^ The 2.125 cents (out of the Jun 2025 total distribution of 4.25c) should be processed as a fully franked dividend at a company tax rate of 30% in FY2026. * The remaining 2.125 cents (out of the total distribution of 4.25c) will be processed as a fully franked dividend at a company tax rate of 30% in FY2027. | ||||||||||||||||||||||||||||
| CHC | Charter Hall Group - Stapled Securities Us Prohibited Each CHC security is made up of a unit in Charter Hall Property Trust and a share in Charter Hall Limited. |
^ The 21.95 cents (out of the Jun 2025 total distribution of 24.38c) should be processed as a fully franked dividend at a company tax rate of 30% in FY2026. * The remaining 20.67 cents (out of the total distribution of 25.84c) will be processed as a fully franked dividend at a company tax rate of 30% in FY2027. | ||||||||||||||||||||||||||||
| CNI | Centuria Capital Group - Fully Paid Ordinary/Units Stapled Securities Each CNI security is made up of a fully paid ordinary share in Centuria Capital Limited and a fully paid ordinary unit in the Centuria Capital Fund. |
^ The 0.80 cents (out of the Jun 2025 distribution of 5.2c) should be processed as a fully franked dividend at a company tax rate of 30% in FY2026. * The remaining 0.50 cents (out of the Jun 2026 distribution of 5.2c) should be processed as a fully franked dividend at a company tax rate of 30% in FY2027. | ||||||||||||||||||||||||||||
| DXI | Dexus Industria REIT - Fully Paid Ordinary/Units Stapled Securities Each DXI security comprises a unit in each of the four trusts (Industria Trust No.1, Industria Trust No.2, Industria Trust No.3 and Industria Trust No.4) and a share in Industria Company No.1 Limited. |
^ The 1.41 cents (out of the Jun 2025 distribution of 4.1c) should be processed as a fully franked dividend at a company tax rate of 30% in FY2026. * The remaining 2 cents (out of the Jun 2026 distribution of 4.15c) will be processed as a fully franked dividend in FY2027. | ||||||||||||||||||||||||||||
| ASK | Abacus Storage King - Fully Paid Ordinary/Units Stapled Securities Each ASK security consists of one unit in Abacus Storage Property Trust and one share in Abacus Storage Operations Limited. |
* The remaining 0.775 cents (out of the Jun 2026 distribution of 3.1c) will be processed as a fully franked dividend in FY2027 under Storage King Group (SKG) following the code change from ASK to SKG. | ||||||||||||||||||||||||||||
| GMG | Goodman Group - Stapled Securities Fully Paid Each GMG security consists of an interest in the CDI which represents a fully paid share in Goodman Logistics (HK) Limited (GLHK), a share in Goodman Limited (GL) and a unit in Goodman Industrial Trust (GIT). |
No income split is required for FY2026 as the GLHK foreign income component is nil. The full June 2026 distribution of 15 cents is included in the FY2026 tax statement template. | ||||||||||||||||||||||||||||
| LLC | Lendlease Group - Unit/Ordinary Fully Paid Stapled Securities Each LLC security consists of a share in Lendlease Corporation Limited and a unit in Lendlease Trust. |
^ The 10.381805 cents (out of the Jun 2025 distribution of 16.955951c) will be processed as a fully franked dividend at a company tax rate of 30% in FY2026. | ||||||||||||||||||||||||||||
Group 3 Stapled Securities | ||||||||||||||||||||||||||||||
| Code | Holding Description | Income Details for FY2026 | ||||||||||||||||||||||||||||
| APA | APA Group - Units Fully Paid Stapled Securities Each APA security consists of a unit in APA Infrastructure Trust (APA Infra) and a unit in APA Investment Trust (APA Invest). For tax purposes APA Infra is a Division 6C “public trading” trust, which is taxed as if it were a company while APA Invest is a Division 6 “pass-through” trust. |
^ The 28.9218 cents (out of the Jun 2025 total distribution of 30c) should be processed as a distribution in FY2026. * The remaining 29.609 cents (out of the Jun 2026 total distribution of 30.5c) will be processed as a distribution with accounting date as 01/07/2026 to bring the income to FY2027. | ||||||||||||||||||||||||||||