Distributions and Tax
About Computershare
Computershare Investor Services Pty Limited (Computershare) is the registrar of the iShares CDIs in Australia. Computershare maintains the registers of Australian investors and is responsible for all administrative activities associated with shareholder communications (for example, processing of distributions).
Distribution Payments
- Distributions are payable either quarterly or semi annually depending on the particular iShares ETF. See Indicative Distribution Calendar for the dates on which distributions are payable for each iShares fund.
- Investors in iShares who are on the register on the record date in Australia will be entitled to the distribution.
- The payment of distributions to Australian investors will typically be made by Computershare approximately 12 business days following the record date.
- Distributions will be paid in A$ electronically to a bank account nominated by the investor.
- Distributions are taxed in Australia as foreign-sourced income and are subject to US withholding tax.
Taxes
Capital gains may be payable through the buying and subsequent selling of iShares.
These comments are general information. This does not constitute tax advice. Additional information which is applicable to some investors is available in the iShares Australian Tax Guide. Australian and US tax laws are complex and subject to change. Tax consequences vary for individual investors. Investors must obtain tax advice specific to their own circumstances.
