Taxation in Australia

Camden Property Trust Announces Tax Characteristics of 2018 Distributions

Retrieved on: 
Friday, January 18, 2019
REIT, Construction & Property, Commercial Building & Real Estate, Residential Building & Real Estate, Other Construction & Property, Economy, Tax, Dividend, Shareholders, Taxation in Australia, Taxation in the United States, Corporate taxation, International taxation, Taxation in Russia, Dividend tax, Corporate tax

The tax treatment of these dividends by state and local authorities may vary from the federal treatment.

Key Points: 
  • The tax treatment of these dividends by state and local authorities may vary from the federal treatment.
  • Because federal and state tax laws affect taxpayers differently, the Company cannot advise shareholders how dividends should be reported on their tax returns.
  • The Company encourages shareholders to consult their own tax advisors for the income tax consequences of the dividend payments outlined above.
  • Camden Property Trust, an S&P 400 Company, is a real estate company engaged in the ownership, management, development, redevelopment, acquisition, and construction of multifamily apartment communities.

Acadia Realty Trust Announces Tax Reporting Information for 2018 Distributions

Retrieved on: 
Tuesday, January 15, 2019
Professional services, REIT, Banking, Finance, Construction & Property, Commercial Building & Real Estate, Residential Building & Real Estate, Dividend, Shareholders, Investment trust, Finance, Money, Economy, Dividends, Taxation in Australia, Taxation in Canada

All 2018 ordinary dividends are eligible for the 20% deduction generally allowable to non-corporate shareholders under Internal Revenue Code Section 199A.

Key Points: 
  • All 2018 ordinary dividends are eligible for the 20% deduction generally allowable to non-corporate shareholders under Internal Revenue Code Section 199A.
  • Shareholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of Acadias distributions.
  • Acadia Realty Trust is an equity real estate investment trust focused on delivering long-term, profitable growth via its dual core and fund operating platforms and its disciplined, location-driven investment strategy.
  • Copies of the Form 10-K and the other periodic reports Acadia files with the SEC are available on Acadias website at www.acadiarealty.com .

Core Lab Announces Q1 2019 Quarterly Dividend

Retrieved on: 
Tuesday, January 15, 2019
Dividend, Shareholders, Core Laboratories, Corporate finance, Economy, Dividends, Finance, Corporate taxation, Taxation in Australia

The quarterly $0.55 per share cash dividend will be payable on Friday, 15 February 2019, to shareholders of record on Friday, 25 January 2019.

Key Points: 
  • The quarterly $0.55 per share cash dividend will be payable on Friday, 15 February 2019, to shareholders of record on Friday, 25 January 2019.
  • Dutch withholding tax will be deducted from the dividend at a rate of 15%.
  • The call will begin at 7:30 a.m. CST / 2:30 p.m. CET on Thursday, 31 January 2019.
  • Core Laboratories N.V. ( www.corelab.com ) is a leading provider of proprietary and patented reservoir description and production enhancement services used to optimize petroleum reservoir performance.

Apartment Investment and Management Company Announces 2018 Dividend Income Tax Allocation

Retrieved on: 
Monday, January 14, 2019
REIT, Construction & Property, Residential Building & Real Estate, Finance, Economy, Money, Taxation in Australia, Corporate finance, AIV, Income tax in the United States, Aimco, Dividends, Preferred stock, Income tax in Australia, Alberta Investment Management Corporation

Apartment Investment and Management Company ("Aimco") (NYSE: AIV and AIVPrA) announced today the 2018 dividend allocation for federal income tax purposes for its Class A Common Stock and its Class A Cumulative Preferred Stock.

Key Points: 
  • Apartment Investment and Management Company ("Aimco") (NYSE: AIV and AIVPrA) announced today the 2018 dividend allocation for federal income tax purposes for its Class A Common Stock and its Class A Cumulative Preferred Stock.
  • Aimcos tax return for the year ended December 31, 2018, has not yet been filed.
  • As a result, the income tax allocation for the dividends discussed below has been calculated using the best available information as of the date of this release.
  • Aimco encourages shareholders to consult with their own tax advisors with respect to federal, state and local income tax effects of these dividends.

B&G Foods Announces Tax Treatment of Common Stock Dividends Paid in 2018

Retrieved on: 
Monday, January 14, 2019
Retail, Food, Beverage, Supermarket, Finance, Corporate finance, Economy, Equity securities, Dividends, Dividend, Shareholders, Common stock, Taxation in Australia

B&G Foods, Inc. (NYSE: BGS) today explained the tax treatment for dividends paid in 2018 on the Companys common stock.

Key Points: 
  • B&G Foods, Inc. (NYSE: BGS) today explained the tax treatment for dividends paid in 2018 on the Companys common stock.
  • Additional information concerning the tax treatment of dividends paid in 2018 is posted to the Investors section of B&G Foods website, www.bgfoods.com , under the heading FAQs.
  • In 2018, B&G Foods distributed $1.8800 per share of common stock (CUSIP # 05508R 10 6).
  • The table below summarizes the tax treatment for dividends paid in 2018 on the Companys common stock:

Liberty All-Star® Growth Fund, Inc. Declares Distribution

Retrieved on: 
Monday, January 14, 2019
Professional services, Banking, Finance, Economy, Finance, Money, Dividends, Financial ratios, Investment, Taxation in Australia, Dividend, Shareholders, Rate of return, Return of capital, Ex-dividend date

The Board of Directors of Liberty All-Star Growth Fund, Inc. (NYSE: ASG) has declared a distribution of $0.10 per share payable on March 11, 2019 to shareholders of record on January 25, 2019 (ex-dividend date of January 24, 2019).

Key Points: 
  • The Board of Directors of Liberty All-Star Growth Fund, Inc. (NYSE: ASG) has declared a distribution of $0.10 per share payable on March 11, 2019 to shareholders of record on January 25, 2019 (ex-dividend date of January 24, 2019).
  • This distribution is in accordance with the Funds current distribution policy of paying distributions on its shares totaling approximately 8 percent of its net asset value per year, payable in four quarterly installments of 2 percent.
  • A portion of the distribution may be treated as paid from sources other than net income, including but not limited to short-term capital gain, long-term capital gain and return of capital.
  • The distribution will be paid in newly issued shares to all shareholders except those who are not participating in Liberty All-Star Growth Funds Dividend Reinvestment Plan and who elect to receive the distribution in cash.

Capital gains tax : recent developments

Retrieved on: 
Tuesday, November 13, 2018
Economy, Government, Taxation in Australia, Taxation in the United Kingdom, Tax, Capital gains tax, Taxation in Israel, Taxation in Spain, Taxation in the Czech Republic, Capital gains tax in Australia

Sunday, November 11, 2018This note looks at the recent debate about the structure of capital gains tax, the Coalition Government’s reforms in the 2010 Budget, and the current Government’s approach to the tax.

Key Points: 


House of Commons Library

Capital gains tax : recent developments

  • This note looks at the recent debate about the structure of capital gains tax, the Coalition Governments reforms in the 2010 Budget, and the current Governments approach to the tax.
  • Capital gains tax (CGT) was first introduced in 1965 on capital gains made on the disposal of assets by individuals, personal representatives and trustees.
  • [18] Notes : [1] The threshold is set at 12,000 for 2019/20, increased in line with inflation (HMRC, Capital Gains Tax: annual exempt amount for tax year 2019-20, 29 October 2018).

Boralex discloses its results for the third quarter of 2018

Retrieved on: 
Friday, November 9, 2018
Economy, Finance, Money, Dividends, Boralex, Taxation in Australia

EBITDA(A) for the quarter totalled $39 million ($51 million), which is identical to the result of $39 million ($50 million) for the same quarter of 2017.

Key Points: 
  • EBITDA(A) for the quarter totalled $39 million ($51 million), which is identical to the result of $39 million ($50 million) for the same quarter of 2017.
  • Cash flows from operations totalled $23 million ($15 million) for the third quarter of 2018 compared with $24 million ($17 million) for the same period a year earlier.
  • This second increase since the beginning of fiscal 2018, which became effective on September 14, 2018, brings the total dividend increase to 10% in 2018.
  • Boralex is also maintaining its dividend policy which aims to distribute between 40% and 60% of its discretionary cash flows.

Loews Corporation Reports Net Income Of $278 Million For The Third Quarter Of 2018

Retrieved on: 
Monday, November 5, 2018
Economy, Loews Corporation, Corporate tax, S corporation, Economic inequality in the United States, Taxation in the United States, Income in the United States, Taxation in Australia

These increases were partially offset by lower favorable net prior year reserve development and lower net investment income driven by decreased limited partnership returns.

Key Points: 
  • These increases were partially offset by lower favorable net prior year reserve development and lower net investment income driven by decreased limited partnership returns.
  • Net income in 2018 benefited from a lower corporate tax rate booked at the Loews level due to the Tax Act.
  • From October 1, 2018 to November 2, 2018, the Company repurchased an additional 1.0 million shares of its common stock at an aggregate cost of $47 million.
  • A conference call to discuss the third quarter results of Loews Corporation has been scheduled for today at 11:00 a.m.

U.S. Gold Corp. Enters into ATM Agreement

Retrieved on: 
Friday, November 2, 2018
Finance, Money, Economy, Corporate finance, Stock market, Equity securities, Taxation in Australia, Initial public offering

As a result, prices of Shares sold under the Offering, if any, may vary between purchasers and distributions.

Key Points: 
  • As a result, prices of Shares sold under the Offering, if any, may vary between purchasers and distributions.
  • This ATM Agreement is a low-cost means of providing additional balance sheet flexibility; however, the Company is under no obligation to exercise its right to sell Shares under the ATM Agreement.
  • If market conditions improve significantly and Shares are sold, U.S. Gold intends to use the net proceeds for general corporate and working capital purposes.
  • U.S. Gold Corp. is a publicly traded U.S. focused gold exploration and development company.