Taxation Information

Restructure of Westfield Group and Merger of Westfield Group’s Australian and New Zealand Business with Westfield Retail Trust.

This restructure and merger resulted in the creation of two new listed property groups, Scentre Group and Westfield Corporation, on 30 June 2014.

An overview of the taxation implications of the restructure and merger were included in the securityholder booklets.

For historical taxation information please contact Investor Relations on +61 2 9358 7877  or [email protected].

Stapled Securities and Capital Gains Tax

General information can be found at the ATO website. Additional tax information can be found at 'Frequently Asked Questions'

TAXATION COMPONENTS AND TAX GUIDES

Scentre Group will produce an Annual Taxation Statement for all securityholders who received a distribution from the Group during the relevant financial year. The Tax Statements will be mailed to investors during March, along with a Tax Guide to assist in the completion of your tax return. The taxation components of Scentre Group distributions from 2014 onwards and the corresponding annual Tax Guides will be available on this site, with Scentre Group’s first Taxation Guide and Taxation Statements issues in respect of the 2015 year.

Fund Payment Notice

Australian Capital Gains Tax Considerations

A Scentre Group Stapled Security comprises four separate assets for capital gains tax purposes (one Scentre Group Limited share, one Scentre Group Trust 1 unit, one Scentre Group Trust 2 unit and one Scentre Group Trust 3 unit). For capital gains tax purposes you need to apportion the cost of each Stapled Security and the proceeds on sale of each Stapled Security over the separate assets that make up the Stapled Security. This apportionment should be done on a reasonable basis. One possible method of apportionment is on the basis of the relative Net Tangible Assets of the individual entities.

Cost Base Information

For former Westfield Group securityholders

For former Westfield Retail Trust securityholders

US IRS Forms 8937

Report of Organisational Actions Affecting Basis of Securities

Historical Information

WESTFIELD GROUP HISTORICAL FUND PAYMENT NOTICES

WESTFIELD RETAIL TRUST HISTORICAL FUND PAYMENT NOTICES