AIMS APAC REIT announced on Apr, 6 2026 that it has received an advance tax ruling from the Inland Revenue Authority of Singapore (IRAS) confirming that its 150 million Singapore dollars 4.10 per cent subordinated perpetual securities (Series 005), first disclosed on Jan, 21 2026, will be treated as “debt securities” under section 43H(4) of the Income Tax Act 1947 and the Income Tax (Qualifying Debt Securities) Regulations.

IRAS’s ruling means that distributions, including any optional distributions, on the Series 005 perpetual securities will be regarded as interest on indebtedness. Subject to meeting the relevant statutory conditions, holders of the securities may qualify for the tax concessions and exemptions applicable to qualifying debt securities. The Series 005 notes were issued by HSBC Institutional Trust Services (Singapore) Limited, as trustee of AIMS APAC REIT, under the trust’s 750 million Singapore dollars Multicurrency Debt Issuance Programme.