Real Estate

Stockland (ASX:SGP) is an Australian property group active in residential communities, land lease communities and commercial property. Its masterplanned communities business develops land into serviced residential neighbourhoods, bringing together civil works, public spaces and essential infrastructure. Stockland reported 8,902 settlements across its masterplanned communities …

Shopping centres contain different thermal environments, including enclosed malls, food courts, cinemas and entrances exposed to outdoor weather. Vicinity Centres (ASX:VCX) must manage these conditions while balancing customer comfort against the cost of cooling, heating and ventilation. Central building management systems can coordinate air-conditioning …

Waypoint REIT (ASX:WPR) reported rental income of A$83.5 million for the six months ended 30 June 2026. Operating earnings before interest and tax were A$78.6 million, while net interest expense was A$22.4 million. Distributable earnings totalled A$56.1 million. Distributable earnings are calculated using the …

Operating net profit after tax (ONPAT) was A$113.8m, up from A$100.8m in FY25. OperatingEarningsper security were 13.6 cents, up 11.5%, and operating EBITDA was A$182.5m. The distribution declared was 10.4 cents per security.

GPT reportedFunds From Operations (FFO)of A$338.8 million, or 17.7 cents per security, for the six months to 30 June 2026. FFO is a property-sector earnings measure that strips out items such as revaluations; it is not a statutory profit figure. Adjusted FFO, which deducts …

For the year to 30 June 2026, HDN reportedFunds From Operations (FFO)of A$187.1 million, or 9.0 cents per unit, against 8.8 cents a year earlier. Distributions were 8.6 cents per unit, up from 8.5 cents, paid at 2.15 cents a quarter. Both figures matched …

The supplied material identifies Taxation Ruling TR 2026/1 and Practical Compliance Guidelines PCG 2026/2 and PCG 2026/3 as the principal guidance finalised in May 2026. They address rental income and deductions, allocating costs between rental and personal use, and the ATO’s compliance approach to …