In the case of beneficial owners who are Foreign Non-Individuals, the tax refund applies to distributions made by Ascott REIT within the period from 18 February 2005 to 31 December 2025. The claim for tax refund is subject to the time limit as stated below.
Every claim of refund must be made to IRAS within 4 years from the end of the year of assessment to which the claim relates. For example, for claim of refund in respect of distribution made by Ascott Reit for the period from 1 January 2020 to 30 June 2020 and 1 July 2020 to 31 December 2020 (which relates to the year of assessment 2021), the claim must be submitted to the IRAS on or before 31 December 2025. Stapled Securityholders and the Depository Agents must ensure that the relevant Forms are submitted on a timely basis to allow the Trustee of Ascott Reit to make the refund claim within the prescribed time limit. The IRAS will not process any claim that is out of time.
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In particular, the stapled securities of Ascott Residence Trust (a stapled group comprising Ascott Real Estate Investment Trust and Ascott Business Trust) have not been and will not be registered under the United States Securities Act of 1933, as amended (the "U.S. Securities Act"), and may not be offered or sold in the United States absent registration or an exemption from the registration requirements of the U.S. Securities Act.
The stapled securities of Ascott Residence Trust are only being offered outside the United States in reliance on Regulation S under the U.S. Securities Act or otherwise pursuant to an applicable exemption from, or in a transaction not subject to, the registration requirements of the Securities Act and in compliance with any applicable securities laws of any state or other jurisdiction of the U.S.
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