Taxation in Australia

Putnam Investments Announces 19(a) Notices for Closed-End Funds

Retrieved on: 
Monday, May 10, 2021
Banking, Professional services, Finance, Finance, Money, Economy, Financial ratios, Investment, Mathematical finance, Rate of return, Taxation in Australia, Mutual fund fees and expenses, Hedge fund

These estimates and the sources of the fund's dividends and distributions are determined in accordance with accounting principles applicable to the fund.

Key Points: 
  • These estimates and the sources of the fund's dividends and distributions are determined in accordance with accounting principles applicable to the fund.
  • A non-taxable return of capital, if any, cannot be determined until after the end of the fund's fiscal year.
  • These estimates and the sources of the fund's dividends and distributions are determined in accordance with accounting principles applicable to the fund.
  • A non-taxable return of capital, if any, cannot be determined until after the end of the fund's fiscal year.

Rogers Sugar Inc. Declares Dividend to Shareholders

Retrieved on: 
Thursday, May 6, 2021
Corporate finance, Financial markets, Dividends, Taxation in Australia, Finance, Shareholders, Share, Income tax in Australia, Ex-dividend date, Dividend imputation

b'MONTREAL, May 06, 2021 (GLOBE NEWSWIRE) -- Rogers Sugar Inc. (RSI) announces that its Board of Directors has authorized a declaration of a quarterly dividend of $0.09 per share to be paid to Shareholders of record on June 30, 2021, payable on or before July 13, 2021.

Key Points: 
  • b'MONTREAL, May 06, 2021 (GLOBE NEWSWIRE) -- Rogers Sugar Inc. (RSI) announces that its Board of Directors has authorized a declaration of a quarterly dividend of $0.09 per share to be paid to Shareholders of record on June 30, 2021, payable on or before July 13, 2021.
  • This is an eligible dividend for income tax purposes.\n'

ALLETE, Inc. Reports First Quarter Earnings of 99 Cents per Share

Retrieved on: 
Thursday, May 6, 2021
Alternative energy, Energy, Utilities, Profit, Income statement, United States Generally Accepted Accounting Principles, Income tax in Australia, Taxation in Australia, Net income, Income, Economy

b'ALLETE, Inc. (NYSE: ALE) today reported first quarter 2021 earnings of 99 cents per share on net income of $51.8 million.

Key Points: 
  • b'ALLETE, Inc. (NYSE: ALE) today reported first quarter 2021 earnings of 99 cents per share on net income of $51.8 million.
  • Last year\xe2\x80\x99s results were $1.28 per share on net income of $66.3 million.
  • The timing of income taxes and operating and maintenance expense in 2021 negatively impacted the quarter compared to internal expectations by approximately 15 cents per share, which are expected to reverse during the remainder of the year.
  • Net income at SWL&P and our after-tax equity earnings in ATC were similar to 2020.\nALLETE Clean Energy recorded first quarter 2021 net income of $7.4 million compared to $11.7 million in 2020.

Core Canadian Dividend Trust Declares Monthly Fund Distribution

Retrieved on: 
Tuesday, May 4, 2021
Shareholders, Dividends, Legal entities, Taxation in Australia

b'TORONTO, May 04, 2021 (GLOBE NEWSWIRE) -- (TSX: CDD.UN) Core Canadian Dividend Trust declares a monthly fund distribution in the amount of $0.02714 per unit, payable on May 31, 2021 to unitholders of record on May 14, 2021.\nFor further information, please contact Investor Relations at 416.681.3966, toll free at 1.800.725.7172, email at [email protected] or visit www.strathbridge.com .\n'

Key Points: 
  • b'TORONTO, May 04, 2021 (GLOBE NEWSWIRE) -- (TSX: CDD.UN) Core Canadian Dividend Trust declares a monthly fund distribution in the amount of $0.02714 per unit, payable on May 31, 2021 to unitholders of record on May 14, 2021.\nFor further information, please contact Investor Relations at 416.681.3966, toll free at 1.800.725.7172, email at [email protected] or visit www.strathbridge.com .\n'

Atrium Mortgage Investment Corporation Announces May 2021 Dividend and Q1 2021 Investor Conference Call Details

Retrieved on: 
Tuesday, May 4, 2021
Shareholders, Dividends, Finance, Corporate taxation, Taxation in Australia, Money, Corporate finance

This provides shareholders with an easy way to realize the benefits of compound growth of their investment in Atrium.

Key Points: 
  • This provides shareholders with an easy way to realize the benefits of compound growth of their investment in Atrium.
  • ET to discuss the results.
  • Such dividends are generally treated by shareholders as interest income, so that each shareholder is in the same position as if the mortgage investments made by the company had been made directly by the shareholder.
  • For further information, please refer to regulatory filings available at www.sedar.com or Atrium's website at www.atriummic.com .\n"

DGAP-News: Annual General Meeting of HAMBORNER REIT AG resolves dividend of €0.47 per share - Choice of cash or scrip dividend

Retrieved on: 
Friday, April 30, 2021
Real estate investment trust, Finance, Investment trust, Money, Corporate finance, Dividends, Taxation in Australia

b"The issuer is solely responsible for the content of this announcement.\nDuisburg, 29 April 2021 - This year's Annual General Meeting of HAMBORNER REIT AG was held virtually today.

Key Points: 
  • b"The issuer is solely responsible for the content of this announcement.\nDuisburg, 29 April 2021 - This year's Annual General Meeting of HAMBORNER REIT AG was held virtually today.
  • All the resolutions proposed by the Management Board and the Supervisory Board were approved by a large majority.
  • The date on which the cash dividend will be paid and the new shares issued is expected to be 27 May 2021 and 31.
  • The company is a registered real estate investment trust (REIT) and benefits from corporation and trade tax exemption at company level.\n"

Clough Global Dividend and Income Fund Section 19(a) Notice Statement Pursuant to Section 19(a) of the Investment Company Act of 1940

Retrieved on: 
Friday, April 30, 2021
Finance, Money, Economy, Financial ratios, Taxation in Australia, Investment, Shareholders, Dividends, Rate of return, Income tax in the United States, Income fund, Total return

b'The amounts and sources of distributions reported in this 19(a) Notice are only estimates and not for tax reporting purposes.

Key Points: 
  • b'The amounts and sources of distributions reported in this 19(a) Notice are only estimates and not for tax reporting purposes.
  • The Fund will send you a Form 1099-DIV for the calendar year that will tell you how to report these distributions for federal income tax purposes.
  • The Fund estimates that it has distributed more than its income and net realized capital gains; therefore, a portion of your distribution may be a return of capital.
  • The distribution rate should not be considered the dividend yield or total return on an investment in the Fund.\nClough Global Dividend and Income Fund (NYSE MKT: GLV)\nView original content to download multimedia: http://www.prnewswire.com/news-releases/clough-global-dividend-and-incom...\n'

ARMOUR Residential REIT, Inc. Announces May 2021 Dividend Rate Per Common Share

Retrieved on: 
Wednesday, April 21, 2021
Taxation in Australia, Income tax in the United States, Dividend, Income tax in Australia, Real estate investment trust, Tax, Income tax, Holocene, Economies

b'ARMOUR has elected to be taxed as a real estate investment trust (\xe2\x80\x9cREIT\xe2\x80\x9d) for U.S. Federal income tax purposes.

Key Points: 
  • b'ARMOUR has elected to be taxed as a real estate investment trust (\xe2\x80\x9cREIT\xe2\x80\x9d) for U.S. Federal income tax purposes.
  • In order to maintain this tax status, ARMOUR is required to timely distribute substantially all of its ordinary REIT taxable income.
  • Dividends paid in excess of current tax earnings and profits for the year will generally not be taxable to common stockholders.
  • These forward-looking statements involve significant risks and uncertainties that could cause the actual results to differ materially from the expected results.

DGAP-News: Logwin AG: Federal Central Office establishes retribution of additional capital contribution for 2018 and 2019 distributions to German investors. Proceedings in Luxembourg still open.

Retrieved on: 
Thursday, April 8, 2021
Countries, Nomenclature of Territorial Units for Statistics, Tax, Taxation in Australia, Withholding taxes, Income tax in the United States, Corporate tax, LUXEMBOURG, Income tax in Australia, Income tax, Federal Insurance Contributions Act tax

Logwin AG: Federal Central Office establishes retribution of additional capital contribution for 2018 and 2019 distributions to German investors.

Key Points: 
  • Logwin AG: Federal Central Office establishes retribution of additional capital contribution for 2018 and 2019 distributions to German investors.
  • Grevenmacher (Luxembourg) - In December 2018 and December 2020, Logwin AG submitted applications to the German Federal Central Tax Office in accordance with Section 27 (8) of the German Corporate Income Tax Act (applications for the qualification of a so-called retribution of additional capital contribution) for the 2018 and 2019 distributions.
  • The Luxembourg tax authorities have not yet issued a ruling on similar applications in the Grand Duchy of Luxembourg for the 2019 and 2020 distributions.
  • Regarding a certificate that may be required for the German income tax return, affected shareholders can contact Logwin AG at https://www.logwin-logistics.com/contact/contact-form.html , quoting the keyword "retribution of additional capital contribution".

Atrium Mortgage Investment Corporation Announces April 2021 Dividend

Retrieved on: 
Tuesday, April 6, 2021
Dividends, Corporate finance, Finance, Financial markets, Taxation in Australia, Shareholders, Mortgage investment corporation, Income tax in Australia, Income tax in the United States, Dividend tax, Advance corporation tax

Toronto, Ontario--(Newsfile Corp. - April 6, 2021) - Atrium Mortgage Investment Corporation (TSX: AI) is pleased to announce that its board of directors has declared a dividend for the month of April 2021 of $0.075 per common share, to be paid May 12, 2021 to shareholders of record April 30, 2021.

Key Points: 
  • Toronto, Ontario--(Newsfile Corp. - April 6, 2021) - Atrium Mortgage Investment Corporation (TSX: AI) is pleased to announce that its board of directors has declared a dividend for the month of April 2021 of $0.075 per common share, to be paid May 12, 2021 to shareholders of record April 30, 2021.
  • Shareholders are reminded that Atrium offers a dividend reinvestment plan (DRIP) that allows them to automatically reinvest their dividends in new shares of Atrium at a 2% discount from market price and with no commissions.
  • This provides shareholders with an easy way to realize the benefits of compound growth of their investment in Atrium.
  • Atrium is a Mortgage Investment Corporation (MIC) as defined in the Canada Income Tax Act, so is not taxed on income provided that its taxable income is paid to its shareholders in the form of dividends within 90 days after December 31 each year.