Microsoft Word - Notice of Books Closure Date.doc

(Constituted in the Republic of Singapore pursuant to a trust deed dated 6 February 2004 (as amended))

NOTICE OF BOOKS CLOSURE AND DISTRIBUTION PAYMENT DATE NOTICE IS HEREBY GIVEN THAT the Transfer Books and Register of Unitholders of CCT will be closed at 5.00 p.m. on Thursday, 29 January 2015 being the Books Closure Date for the purpose of determining Unitholders' entitlements to CCT's estimated Distribution per Unit of 4.24 cents for the period of 1 July 2014 to 31 December 2014 comprising:

(i) the estimated taxable income of 4.19 cents; and
(ii) the estimated tax-exempt income of 0.05 cents.
The above estimated Distribution per Unit is computed on the basis that none of the Outstanding Convertible Bonds due 2017 is converted into Units on or prior to the Books Closure Date. Accordingly, the actual quantum of the Distribution per Unit may differ from the above estimated Distribution per Unit if any of the Outstanding Convertible Bonds due 2017 is converted into Units on or prior to the Books Closure Date. The actual quantum of the Distribution per Unit will be announced on Thursday, 29 January 2015, after the closure of the Transfer Books and Register of Unitholders of CCT.

Unitholders of CCT whose securities accounts with CDP are credited with Units as at the Books Closure Date will be entitled to the Distribution per Unit to be paid on Wednesday,

25 February 2015.

DECLARATION FOR SINGAPORE TAX PURPOSES

The Distribution will comprise two types of distribution - distribution of taxable income and distribution of tax-exempt income in Singapore currency.
The tax-exempt income distribution is exempt from Singapore income tax in the hands of all

Unitholders. No tax will be deducted at source from such distribution.

Tax will be deducted at source from the taxable income distribution in certain circumstances. The following section describes the circumstances in which tax will or will not be deducted from such Distribution per Unit and the term "Distribution per Unit" used thereafter refers to such distribution.

Individuals Unitholders who are individuals and who hold Units in their sole names or jointly with other individuals are not required to submit any forms and will receive a Gross Distribution per Unit. The Distribution per Unit received by individuals (whether Singapore tax resident or not) is exempt from tax if it is not derived through a partnership in Singapore or from the carrying on of a trade, business or profession. Qualifying Unitholders Qualifying Unitholders will receive a Gross Distribution per Unit, but will have to pay income tax subsequently at their own applicable tax rates. Qualifying Unitholders will receive Form A from the Unit Registrar and must complete and return it to the Unit Registrar to declare their status. The CCT Trustee and the Manager will be obliged to deduct tax at the rate of 17 per cent. from the Distribution per Unit if Form A is not returned within the stipulated time limit or is not properly completed.

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CPF/SRS Funds Unitholders who have purchased their Units using monies from their CPF accounts or SRS accounts will receive a Gross Distribution per Unit which is tax-exempt. There is no need for such Unitholders to fill up any forms. Foreign (Non-Individual) Unitholders

Foreign (non-individual) Unitholders who meet certain conditions will receive their Distribution per Unit net of 10 per cent. tax. Such Unitholders will receive Form A from the Unit Registrar and must complete and return it to the Unit Registrar to declare their status in relation to these conditions. The CCT Trustee and the Manager will be obliged to deduct tax at the rate of 17 per cent. from the Distribution per Unit if Form A is not returned within the stipulated time limit or is not properly completed.

Nominee Unitholders

Nominees who hold their Units for the benefit of individuals and Qualifying Unitholders will receive a Gross Distribution per Unit. Nominees who hold their Units for the benefit of qualifying foreign (non-individual) investors will receive a Distribution per Unit net of 10 per cent. tax. This is provided the nominees furnish certain particulars of the beneficiaries to the CCT Trustee and the Manager. These particulars are to be provided together with a declaration by the nominees of the status of the beneficiaries.
Nominees will receive Form B from the Unit Registrar and will have to complete and return Form B to the Unit Registrar. The CCT Trustee and the Manager will be obliged to deduct tax at the rate of 17 per cent. from the Distribution per Unit if Form B is not returned within the stipulated time limit or is not properly completed.

Joint Unitholders and All Other Unitholders Unitholders who hold their Units jointly (other than those held jointly by individuals) as well as Unitholders who do not fall within the categories described above will receive their Distribution per Unit net of 17 per cent. tax. These Unitholders do not need to return any forms. Last Date and Time for Return of the Forms

The Unit Registrar will despatch the relevant forms to Unitholders on or around Tuesday, 3
February 2015.

Unitholders must complete and return the applicable form to the Unit Registrar's office by

5.00 p.m. on Wednesday, 11 February 2015 in order to receive a Gross Distribution per

Unit or a Distribution per Unit net of 10 per cent. tax, as the case may be.

DECLARATION IN INCOME TAX RETURN

The Distribution per Unit is considered as income for the year 2014. Beneficial owners of the Distribution per Unit, other than those who are exempt from tax on the Distribution per Unit or who are entitled to the reduced tax rate of 10 per cent., are required to declare the Gross Distribution per Unit as taxable income in their income tax return for the year of assessment 2015.
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IMPORTANT DATES AND TIMES

Date/ Deadline

Event

Thursday, 29 January 2015 at 5.00 p.m.

Closing of the Transfer Books and Register of

Unitholders of CCT

By Wednesday, 11 February 2015 at

5.00 p.m.

Unitholders must complete and return Form

A or Form B, as applicable

Wednesday, 25 February 2015

Payment of Distribution per Unit

For enquiries, please contact Ms Ho Mei Peng (email: ho.meipeng@capitaland.com) or Ms Lo
Mun Wah (email: lo.munwah@capitaland.com) at 6713 2888 or visit our website at
. Definitions Books Closure Date 5.00 p.m. on Thursday, 29 January 2015, being the date and time on which the Transfer Books and Register of Unitholders will be closed to determine Unitholders' entitlement to the Distribution CCT CapitaCommercial Trust CCT Trustee HSBC Institutional Trust Services (Singapore) Limited in its capacity as trustee of CCT CDP The Central Depository (Pte) Limited CPF Central Provident Fund Distribution CCT's distributable income for the period of 1 July 2014 to 31

December 2014

Form A The "Declaration for Singapore Tax Purposes Form", which is the prescribed form for qualifying Unitholders to declare their Singapore tax residence status Form B The Declarations by Depository Agents for Singapore Tax Purposes

Form

Gross Distribution Distribution with no tax deducted at source Manager CapitaCommercial Trust Management Limited, as manager of CCT Outstanding Convertible Bonds due 2017

S$175,000,000 principal amount 2.5% convertible bonds due 2017, announced by the Manager on 12 September 2012

Qualifying Unitholders

Unitholders which are included in the list of qualifying Unitholders set out in Form A but does not include individuals

SGX-ST Singapore Exchange Securities Trading Limited SRS Supplementary Retirement Scheme Unit Units in CCT

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Unitholder The registered holder for the time being of a Unit, including person(s) so registered as joint holders, except where the registered holder is CDP, the term "Unitholder" shall, in relation to Units registered in the name of CDP, mean, where the context requires, the Depositor whose securities account with CDP is credited with Units. The term "Depositor" shall have the meaning ascribed to it in Section 130A of the Companies Act, Chapter 50 of Singapore Unit Registrar Boardroom Corporate & Advisory Services Pte. Ltd.

BY ORDER OF THE BOARD CapitaCommercial Trust Management Limited (as manager of CapitaCommercial Trust) Company registration no. 200309059W
Doris Lai
Company Secretary
Singapore
21 January 2015

Important Notice

The value of Units and the income from them may fall as well as rise. Units are not obligations of, deposits in, or guaranteed by, the Manager or any of its affiliates. An investment in the Units is subject to investment risks, including the possible loss of the principal amount invested.

Investors have no right to request the Manager to redeem their Units while the Units are listed. It is intended that Unitholders may only deal in their Units through trading on the SGX-ST. Listing of the Units on the SGX-ST does not guarantee a liquid market for the Units.

The past performance of CCT is not necessarily indicative of the future performance of CCT.

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