The MIG/SRG Demerger Cost Base Calculator must be used separately for each HIN or SRN you possess.

This MIG/SRG 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 the past where it was available (for example, when Macquarie Infrastructure Group International Limited replaced Macquarie European Infrastructure plc).

This Calculator has been prepared to assist ALX investors, who held MIG securities as at 23 July 2006 and who received SRG securities as part of the in specie distribution from MIT(I) and MIT(II), in calculating the appropriate cost base adjustments that are necessary as a result of this distribution.

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