Establishment of Westfield Retail Trust

Details of the income tax and capital gains tax consequences of the establishment of Westfield Retail Trust for Westfield Group securityholders who participated in the transaction are available from the following sources:

• Australian Taxation Office Class Ruling CR 2010/77 which is available from the Australian Taxation Office.
  View document
  
  
• Section 6 - "Tax information for Westfield Group Securityholders" of the Explanatory Memorandum in relation to the Establishment of Westfield Retail Trust dated 3 November 2010.
  View document
  
  
• Section 9 - "Taxation implications" of the Product Disclosure Statement for the Westfield Retail Trust Public Offer dated 3 November 2010.
  View document
  
  
• The pamphlet "How to determine your cost base in Westfield Retail Trust Stapled Units" issued by Westfield Group in February 2011.
  View document
  
  
• Fact sheet issued by the Australian Taxation Office on 7 July 2011.
  View document