It's a complex tax issue and one for the accountants (I'm not). However with a bit of digging…
Tax - deferred distribution example:
http://www.asx.com.au/investor/lmi/how/property_trusts_tax.htm
As your holdings cost base approaches or is at nil/zero, tax - deferred distributions seem to affect your CGT even if you have not sold your holding.
20 Feb 2006: Map's portion of tax-deferred-distribution was 4.21162 cents
http://www.macquarie.com.au/au/map/investor_centre/distributions.htm
It's a complex tax issue and one for the accountants (I'm not)....
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