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Table of Tax Components

Abacus Group is a stapled entity made up of four entities: Abacus Trust, Abacus Income Trust, Abacus Group Holdings and Abacus Group Projects. From August 2001 until March 2006, the Group was made up of two entities: Abacus Trust and Abacus Group Holdings Limited. From March 2006 until March 2012, the Group was made up of four entities: Abacus Trust, Abacus Income Trust, Abacus Group Holdings Limited and Abacus Group Projects Limited. From March 2012 until August 2023 the Group was made up of six entities: Abacus Trust, Abacus Income Trust, Abacus Storage Property Trust, Abacus Group Holdings Limited, Abacus Group Projects Limited and Abacus Storage Operations Limited

Abacus Group is NOT a managed investment trust (MIT) for the financial year ending 30 June 2025 and payments made under discounted capital gains relate to assets that are taxable Australian real property (TARP) within the meaning of s855-15 of the Income Tax Assessment Act 1997 (Cth) except where otherwise indicated. Abacus Group will likely qualify as a withholding managed investment trust (“MIT”) in the tax year commencing 1 July 2025. The change in withholding tax will impact non-residents in respect of any distribution paid for the half year ended 31 December 2025 (expected to occur in February 2026). The distribution for the period ending 30 June 2025 (expected to be paid in August 2025) is not impacted by this change.

To date, all distributions have been paid by the trusts.

Please grab and drag across the table (from right to left) to ensure all columns are viewed (Tax deferred income and Franked dividend).

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Distribution period ended	Paying entity	Distribution amount (cents)	Total taxable other income	Total taxable interest income	Discounted capital gains TAP	Discounted capital gains NTAP	Concessional capital gains TAP	Concessional capital gains NTAP	Capital gains – other method	Foreign sourced income	Tax deferred income	Franked dividend	Excluded NCMI	NCMI	Ss 104-71(4) item 7 ITAA 1997
	Abacus Trust	2.324015	18.53%				72.91%					8.56%
	Abacus Income Trust	0.000000
	Abacus Group Holdings Limited	1.925985										100.00%
FY26 H1		4.250000	10.13%				39.87%					50.00%
	Abacus Trust	4.250000	3.76%	4.97%	4.72%	5.01%	16.84%	19.39%	–	2.93%	–	0.00%	–	–	42.38%
	Abacus Group Holdings Limited	4.250000	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	–	0.00%	–	100.00%	–	–	0.00%
FY25 H2		8.500000	1.88%	2.48%	2.36%	2.51%	8.42%	9.69%		1.47%		50.00%			21.19%
	Abacus Trust	2.125					7.94%	15.80%							76.26%
	Abacus Income Trust	0.00
	Abacus Group Holdings Limited	2.125										100%
FY25 H1		4.25					3.97%	7.90%				50%			38.13%
	Abacus Trust	6.257301			14.17%	11.89%	3.90%	2.87%		1.04%	37.52%				28.61%
	Abacus Income Trust	0.117699						100%
	Abacus Group Holdings	2.125000										100.00%
FY24 H2		8.500000			10.44%	8.75%	2.87%	3.49%		0.77%	27.62%	25.00%			21.06%
	Abacus Trust	4.250000	–	–	–	–	–	2.63%	–	–	55.24%	–	–	–	42.13%
	Abacus Income Trust	–	–	–	–	–	–	–	–	–	–	–	–	–	–
FY24 H1		4.250000						2.63%			55.24%	–			42.13%
	Abacus Trust	8.394493	–	–	–	–	–	–	–	–	100.00%	–	–	–	–
	Abacus Income Trust	0.505507	–	–	–	–	87.02%	–	–	–	–	–	–	–	12.98%
	Abacus Storage Property Trust	9.500000	7.19%	8.03%	–	21.22%	–	21.22%	–	5.10%	32.76%	–	3.42%	1.06%	–
FY23 H2		18.40	3.71%	4.15%	–	10.96%	2.39%	10.96%	–	2.63%	62.54%	–	1.76%	0.54%	0.36%
	Abacus Trust	5.307311	–	–	–	–	–	–	–	–	100.00%	–	0.00%
	Abacus Income Trust	–	–	–	–	–	–	–	–	–	–	–	0.00%
	Abacus Storage Property Trust	3.692689	18.18%	7.57%	–	–	–	–	–	7.58%	66.67%	–	0.00%
FY23 H1		9.00	7.46%	3.11%	–	–	–	–	–	3.11%	86.32%	–	0.00%
	Abacus Trust	7.895374									100.00%
	Abacus Income Trust	1.058695	0.23%	33.95%	32.91%		32.91%
	Abacus Storage Property Trust	9.545931	29.96%	7.54%	7.63%		7.63%			4.43%	39.41%		2.98%	0.42%
FY22		18.50	15.70%	5.96%	5.94%		5.94%			2.32%	62.35%		1.56%	0.23%
	Abacus Trust	9.563855	–	–	–	–	–	–	–	–	100.00%
	Abacus Income Trust	2.413345	5.77%	33.79%	30.22%	–	30.22%	–	–	–	–
	Abacus Storage Property Trust	5.022800	43.04%	21.75%	15.21%	–	15.21%	–	–	4.79%	–
FY21		17.00	12.00%	11.29%	8.83%	–	8.83%	–	–	1.42%	56.02%
	Abacus Trust	15.314701	0.02%	3.42%	–	–	0.33%	–	–	–	96.23%	–
	Abacus Income Trust	0.935461	15.54%	84.46%	–	–	–	–	–	–	–	–
	Abacus Storage Property Trust	2.249838	37.63%	29.28%	0.30%	0.19%	0.30%	0.11%	19.77%	7.54%	–	–
FY20		18.5	5.98%	10.67%	0.04%	0.02%	0.31%	0.01%	2.41%	0.92%	79.64%
	Abacus Trust	16.679506	1.08%	13.62%	31.23%		33.21%		–		20.86%	–
	Abacus Income Trust	1.820494	4.57%	45.43%	25.00%		25.00%		–		–	–
	Abacus Storage Property Trust	–
FY19		18.5	1.42%	16.75%	30.62%		32.40%		–		18.81%
	Abacus Trust	15.760214	–	18.94%	28.61%		43.89%		–		8.56%	–
	Abacus Income Trust	0.942061	–	98.06%	0.97%		0.97%		–		–	–
	Abacus Storage Property Trust	1.297725	26.79%	73.21%	–		–		–		–	–
FY18		18.0	1.93%	27.00%	25.10%		38.47%				7.50%
	Abacus Trust	14.651833	–	33.41%	31.03%		35.56%		–		–	–
	Abacus Income Trust	1.587315	–	99.04%	0.48%		0.48%		–		–	–
	Abacus Storage Property Trust	1.260852	30.80%	69.20%	–		–		–		–	–
FY17		17.5	2.23%	41.96%	26.01%		29.80%		–		–	–

	Abacus Trust	12.120397	–	38.89%	–		35.30%		–		25.67%	0.14%
	Abacus Income Trust	3.260744	2.90%	42.13%	27.49%		27.49%		–		–	–
	Abacus Storage Property Trust	1.618859	51.01%	48.99%	–		–		–		–	–
FY16		17.0	5.41%	40.47%	5.27%		30.44%		–		18.30%	0.10%

	Abacus Trust	13.851284	–	32.37%	41.47%		26.16%		–		–
	Abacus Income Trust	2.284725	13.02%	52.73%	17.13%		17.13%		–		–
	Abacus Storage Property Trust	0.863990	–	100.00%	–		–		–		–
FY15		17.0	1.81%	38.77%	35.89%		23.53%		–		–

	Abacus Trust	22.343692	–	21.80%	16.80%		17.13%		–		44.27%
	Abacus Income Trust	18.165993	1.04%	8.05%	0.97%		0.97%		–		88.97%
	Abacus Storage Property Trust	0.483699	–	–	–		–		–		100.00%
FY14		40.993385¹		16.63%	9.59%		9.77%				63.56%

	Abacus Trust	4.560126	–	100.00%	–		–		–		–
	Abacus Income Trust	11.939874	–	20.79%	30.38%		30.41%		–		18.42%
FY13		16.5		42.59%	22.07%		22.10%				13.24%

	Abacus Trust	42.4912443	–	16.84%	8.63%		7.74%		0.40%		66.39%
	Abacus Income Trust	17.8877052	–	15.51%	–		–		–		84.49%
	Abacus Storage Property Trust	0.151081	4.17%	95.83%	–		–		–		–
FY12		60.5300305²	0.63%	16.03%	6.06%		5.43%		0.28%		71.57%

	Abacus Trust	11.608534	–	51.38%	–		–		–		48.62%
	Abacus Income Trust	4.891466	2.22%	53.26%	9.33%		9.33%		–		25.86%
FY11		16.5	0.66%	51.94%	2.75%		2.75%				41.90%

	Abacus Trust	1.888295	–	41.33%	–		–		–		58.67%
	Abacus Income Trust	1.261705	–	37.87%	3.13%		3.13%		–		55.88%
FY10		3.15		39.95%	1.25%		1.25%		–		57.55%

	Abacus Trust	5.9074	–	65.72%	4.19%		4.19%		2.29%		23.61%
	Abacus Income Trust	1.8426	–	76.38%	7.35%		7.35%		–		8.92%
FY09		7.75		68.25%	4.94%		4.94%		1.75%		20.12%

	Abacus Trust	10.53	30.77%	66.76%	–		–		–		2.47%
	Abacus Income Trust	2.97	–	–	60.23%		39.77%		–		–
FY08		13.50	24.00%	52.07%	13.25%		8.75%		–		1.93%

	Abacus Trust	10.61	25.23%	58.24%	10.20%		–		–		6.33%
	Abacus Income Trust	1.89	32.06%	22.22%	45.72%		–		–		–
FY07		12.50	26.26%	52.80%	15.57%						5.37%
FY06	Abacus Trust	11.80	33.85%	57.07%	1.57%		1.57%		–		5.94%
FY05	Abacus Trust	11.40	79.10%	–	–		–		–		20.90%
FY04	Abacus Trust	11.227	31.45%	66.02%	2.53%		–		–		–
FY03	Abacus Trust	10.50	42.42%	32.91%	10.19%		10.19%		–		4.30%
FY02	Abacus Trust	9.745	35.31%	27.40%	2.59%		2.59%		–		32.11%