AIMS APAC REIT Management Limited, as manager of AIMS APAC REIT, announced on Jun, 26 2026 that the Inland Revenue Authority of Singapore has issued an advance tax ruling for the S$100 million 4.25 percent subordinated perpetual securities (Series 006) launched on Mar, 09 2026 under the trust’s S$750 million multicurrency debt issuance programme.

The ruling confirms the Series 006 perpetual securities are regarded as “debt securities” under section 43H(4) of the Income Tax Act 1947 and the Income Tax (Qualifying Debt Securities) Regulations. Consequently, distributions — including any optional distributions — will be treated as interest payable on indebtedness.

Subject to meeting the conditions under sections 43H, 13(2) and 13(16) of the Income Tax Act and the Qualifying Debt Securities Regulations, holders of the Series 006 perpetual securities may be entitled to the tax concessions and exemptions available for qualifying debt securities.