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).
For Fund Payment Notices please click here:
| 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 | 2.125 | 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% |
