This calculator has been prepared to assist former Macquarie Infrastructure Group (MIG) investors, who held MIG securities at the end of 22 January 2010 and who received ALX (previously MQA) securities as part of the in-specie distribution from MIT(II) and MIGIL, in calculating the appropriate cost base adjustments that are necessary as a result of this distribution. The cost base calculator reflects the Class Rulings (CR 2010/54 and CR 2010/55) issued by the ATO in respect of the demerger and in-specie distribution of ALX by Intoll Group (formerly Macquarie Infrastructure Group).

At the time of the demerger, Intoll Group (ITO) comprised Intoll Trust (I) (ARSN 092 863 548) (IT(I)), Intoll Trust (II) (ARSN 092 863 780) (IT(II)) and Intoll International Limited (ARBN 112 684 885) (IIL), a Bermudan registered mutual fund company. Intoll Management Limited (ACN 072 609 271) (IML) was the responsible entity of IT(I) and IT(II) and the adviser to IIL.

Atlas Arteria (ALX) comprises Atlas Arteria Limited (ACN 141 075 201) (ATLAX), an Australian public company and Atlas Arteria International Limited (Registration No.43828) (ATLIX), an exempted mutual fund company incorporated in Bermuda.

This ITO/MQA Demerger Cost Base Calculator and the information herein is provided in good faith from sources believed to be accurate at this date but no warranty of accuracy or reliability is given, including as to the results produced by the Calculator and no responsibility arising in any other way including by reason of negligence for errors or omissions herein is accepted by Atlas Arteria or their officers.

This Calculator is not intended to be tax advice and it is recommended that investors consult a professional tax advisor for advice if they have any concerns about calculating cost bases or taxes, including if required in connection with the completion of tax returns. It is assumed that investors who use this Calculator have chosen roll-over relief in respect of this demerger.

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