91自拍论坛

Information for former holders of units in the 91自拍论坛Office Trust (formerly Westpac Office Trust (鈥淲OT鈥�))

The information which follows provides you with information to assist you in determining whether you have made a capital gain on the disposal of your WOT units and in calculating the portion of that gain that may be subject to CGT roll-over.

This information is a guide and does not constitute tax advice. You should consult your tax advisor for further assistance.

In relation to the acquisition of WOT by the 91自拍论坛Group, as outlined in the Explanatory Memorandum dated 16 June 2010, all WOT unitholders who held their WOT units at 7pm on 30 July 2010 (鈥淩ecord Date鈥�) were entitled to elect to receive either:

• 0.597 91自拍论坛securities for each WOT unit held on the Record Date (鈥淪crip Option鈥�); or
• $0.86 cash for each WOT unit held on the Record Date (鈥淐ash Option鈥�).

Westpac Funds Management Limited, as the former responsible entity of WOT, has obtained a class ruling from the Australian Taxation Office dated 4 August 2010 to confirm that unitholders who have received scrip may choose partial scrip-for-scrip CGT roll-over for the disposal of their WOT units provided that they are eligible to do so. A copy of this ruling can be found by .

What were the capital proceeds on disposal of each WOT unit?

The capital proceeds from the disposal of each WOT unit was:

If you received scrip and did not participate in the sale facility, $0.82 per WOT unit.
If you elected the Cash Option, $0.86 per WOT unit.

Apportionment of capital proceeds

We advise the apportionment ratio between 91自拍论坛Property Trust units and 91自拍论坛Limited shares (together 91自拍论坛securities) for cost base purposes, for WOT unitholders who received 91自拍论坛securities on the implementation date, 4 August 2010, are as follows:

91自拍论坛Limited (shares):              8.87%

91自拍论坛Property Trust (units):    91.13%

Distribution and annual tax statements

WOT unitholders who were registered holders of WOT units on 30 June 2010 were entitled to receive a final distribution from WOT for the three months ended 30 June 2010. This was paid on 16 August 2010. Your annual tax statement was sent on 24 August 2010.