THIS CALCULATOR HAS BEEN PREPARED TO ASSIST FORMER MIG INVESTORS, WHO HELD MIG SECURITIES AT THE END OF 22 JANUARY 2010 AND WHO RECEIVED MQA SECURITIES AS PART OF THE IN-SPECIE DISTRIBUTION FROM MIT(II) AND MIGIL, IN CALCULATING THE APPROPRIATE COST BASE ADJUSTMENTS THAT ARE NECESSARY AS A RESULT OF THIS DISTRIBUTION. THE COST BASE CALCULATOR REFLECTS THE CLASS RULINGS (CR 2010/54 AND CR 2010/55) ISSUED BY THE ATO IN RESPECT OF THE DEMERGER AND IN-SPECIE DISTRIBUTION OF MQA BY INTOLL GROUP (FORMERLY MACQUARIE INFRASTRUCTURE GROUP).
At the time of the demerger, Intoll Group (ITO) comprised Intoll Trust (I) (ARSN 092 863 548) (IT(I)), Intoll Trust (II) (ARSN 092 863 780) (IT(II)) and Intoll International Limited (ARBN 112 684 885) (IIL), a Bermudan registered mutual fund company. Intoll Management Limited (ACN 072 609 271) (IML) was the responsible entity of IT(I) and IT(II) and the adviser to IIL.
Macquarie Atlas Roads (MQA) comprises Macquarie Atlas Roads Limited (ACN 141 075 201) (MARL) and Macquarie Atlas Roads International Limited (ARBN 141 528 841) (MARIL). Macquarie Fund Advisers Pty Limited (ACN 127 735 960) (MFA) is the manager/adviser of MARL and MARIL. MFA is a wholly owned subsidiary of Macquarie Group Limited.
None of the entities noted above is an authorised deposit-taking institution for the purposes of the Banking Act 1959 (Commonwealth of Australia). The obligations of these entities do not represent deposits or other liabilities of Macquarie Bank Limited (ABN 46 008 583 542) (MBL). MBL does not guarantee or otherwise provide assurance in respect of the obligations of these entities.
This ITO/MQA Demerger Cost Base Calculator and the information herein is provided in good faith from sources believed to be accurate at this date but no warranty of accuracy or reliability is given, including as to the results produced by the Calculator and no responsibility arising in any other way including by reason of negligence for errors or omissions herein is accepted by any member of the Macquarie Group Limited Group or their officers.
This Calculator is not intended to be tax advice and it is recommended that investors consult a professional tax advisor for advice if they have any concerns about calculating cost bases or taxes, including if required in connection with the completion of tax returns. It is assumed that investors who use this Calculator have chosen roll-over relief in respect of this demerger.