Charter Hall Social Infrastructure REIT Announces 4.30 Cents Per Unit Distribution for June 2026 Quarter

Charter Hall Social Infrastructure REIT’s Market Leadership and Investment Strategy

Charter Hall Social Infrastructure REIT is recognised as Australia's largest ASX-listed real estate investment trust specialising in social infrastructure properties. Managed by Charter Hall Group (ASX:CHC), a fully integrated and diversified property investment and funds management organisation, the REIT benefits from a broad portfolio encompassing office, industrial and logistics, retail, and social infrastructure sectors across Australia.

Focusing on social infrastructure, CQE operates within a niche segment of the A-REIT market, investing in essential community facilities aligned with long-term demographic and economic trends. This specialised approach distinguishes CQE from broader A-REITs with diversified property holdings. Charter Hall emphasises strategic partnerships and financial discipline to invest in assets that support communities and stakeholders, driving sustainable value creation and asset management.

Distribution Details for Quarter Ending 30 June 2026

The REIT announced a distribution of 4.30 cents per unit for the quarter ended 30 June 2026, with a record date of 30 June 2026 and payment on 21 July 2026. This quarterly cash distribution reflects earnings and the fund’s distribution policy for the period. Unitholders recorded as of 30 June 2026 are eligible to receive this payment.

This cash distribution represents the actual payment to unitholders. Australian resident investors primarily consider the cash distribution for income tax purposes, whereas non-resident unitholders must account for additional AMIT withholding tax obligations as outlined in the company’s update.

AMIT Status and Tax Implications for Non-Resident and Custodian Investors

Charter Hall Social Infrastructure REIT holds Attribution Managed Investment Trust (AMIT) status under Subdivision 12-B of Schedule 1 of the Taxation Administration Act 1953 (Cth) for the quarter ended 30 June 2026. This status affects tax treatment, particularly for non-resident unitholders and custodians managing investments for international clients. The AMIT regime streamlines taxation of managed investment trust distributions and mandates detailed disclosure of distribution components to aid tax compliance.

Within the AMIT framework, the total fund payment of 14.4266 cents per unit forms the basis for withholding tax calculations for non-resident investors. This amount exceeds the cash distribution of 4.30 cents per unit, highlighting a difference between cash received and taxable income attributed for AMIT purposes. Australian resident unitholders should focus on the cash distribution for their tax returns, as AMIT details do not apply to them.

Distribution Components and Withholding Tax Responsibilities

The announcement includes a detailed breakdown of distribution components, showing the total fund payment of 14.4266 cents per unit includes other Australian fund payment amounts of 4.3000 cents per unit, with remaining amounts allocated to other distribution components. The AMIT withholding tax is calculated on the full fund payment amount rather than just the cash distribution.

This distinction is critical for non-resident unitholders and custodians regarding withholding tax obligations. The table confirms zero non-concessional MIT income and interest income components for this period, with no other amounts exempt from withholding tax. The distribution primarily consists of other Australian fund payment amounts subject to withholding. Investors should refer to the forthcoming AMIT Member Annual (AMMA) Statement in August 2026 for detailed tax treatment guidance.

Full-Year Distribution Breakdown Deferred to August 2026 AMMA Statement

Charter Hall Social Infrastructure REIT will provide full-year distribution component details in the AMIT Member Annual (AMMA) Statement expected in August 2026. This standard practice for AMIT-registered funds consolidates quarterly distribution data and tax treatments into a comprehensive annual report. The August release allows finalisation of annual accounts and ensures accuracy in consolidated distribution information.

Investors seeking complete tax details should anticipate receiving the AMMA Statement in August 2026. This document will assist financial advisers and accountants in preparing precise income tax returns. The deferral of full-year details does not impact the scheduled 21 July 2026 quarterly distribution payment but ensures verified annual data rather than preliminary estimates.

Consistent Quarterly Distribution Policy

The company’s update confirms Charter Hall Social Infrastructure REIT’s commitment to a structured quarterly distribution policy, delivering predictable income to unitholders. The 4.30 cents per unit distribution for the June quarter continues this consistent payment pattern, reinforcing CQE’s role as an income-focused investment within Australia’s listed property sector.

Regular quarterly announcements serve as important communication milestones, reflecting the fund’s distributable income derived from its social infrastructure portfolio. This consistency enables investors to forecast future cash flows and evaluate distribution sustainability relative to asset performance. Investors should note upcoming distribution announcements and payment dates to manage expectations and tax planning.

Charter Hall Group’s Role as Responsible Entity and Fund Manager

Charter Hall Limited (ABN 46 111 338 937) acts as the responsible entity for CQE, holding Australian Financial Services Licence 281544. Charter Hall Group (ASX:CHC) manages investment and operational functions for the REIT, leveraging its status as Australia’s leading diversified property investment and funds management group. The responsible entity structure ensures governance and regulatory compliance separate from the broader corporate operations.

Responsibilities of the responsible entity include distribution declarations, tax compliance, unitholder communications, and portfolio management decisions. Charter Hall Group’s expertise across office, industrial, logistics, retail, and social infrastructure sectors informs CQE’s focused investment strategy. The coordinated quarterly distribution announcement exemplifies the close relationship between CQE and its responsible entity.

Investor Relations and Governance Contacts

Travis Butcher, Fund Manager for CQE, is the primary contact for fund management inquiries, with contact details provided for portfolio and operational questions. Nick Kelly, Head of Listed Investor Relations at Charter Hall, manages investor relations concerning market performance, distribution policies, and communications. Enza Capurso, Head of Brand and Group Marketing, handles media and public relations for Charter Hall and CQE.

This structured communication approach aligns with governance best practices, offering dedicated contacts for specific inquiry types. Investors seeking detailed tax treatment or AMIT calculations should contact the fund manager, while questions about investment strategy or market positioning should be directed to investor relations. Providing direct contact information facilitates efficient and transparent communication.

Investor Guidance and Upcoming Distribution Milestones

Unit holders in Charter Hall Social Infrastructure REIT should note the 21 July 2026 payment date for the June quarter distribution of 4.30 cents per unit and monitor accounts accordingly. The August 2026 release of the AMIT Member Annual Statement will provide essential tax details for income tax return preparation. Non-resident unitholders and custodians must pay particular attention to AMIT withholding tax calculations based on the 14.4266 cents per unit fund payment.

Looking ahead, investors can expect ongoing quarterly distribution announcements, offering transparency into the REIT’s income generation and cash flow. This consistent distribution pattern supports income-focused investment strategies, though investors should evaluate distribution levels against their financial goals and risk profiles. Financial advisers and accountants are advised to review CQE distribution statements and AMIT disclosures when the full-year AMMA Statement is issued in August 2026 to ensure accurate tax reporting.