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Additional Text | Despatch of notice of election pursuant to application of the Distribution Reinvestment Plan to the distribution for the period from 1 Jul 2023 to 31 Dec 2023 and tax declaration forms.
The attached announcement issued by CapitaLand Integrated Commercial Trust Management Limited, for CapitaLand Integrated Commercial Trust, is for information. |
Taxation Conditions | Qualifying investors and individuals (other than those who hold their Units through a partnership) will generally receive pre-tax distributions. These distributions are exempt from Singapore income tax in the hands of individuals unless such distributions are derived through a Singapore partnership or from the carrying on of a trade, business or profession. |
Taxation Conditions | Qualifying foreign non-individual investors and foreign fund investors will receive their distributions after deduction of tax at the rate of 10%. All other investors will receive their distributions after deduction of tax at the rate of 17%. |