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AIL Almond Orchard Project 2009 |
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Cash Rebate |
8.25% |
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Closing Date |
CLOSED |
| Minimum
Investment |
$6,909 (Ex
GST) |
| Term of Project |
17 years
(Grower Project)
30 years (Asset Trust) |
|
Research |
Adviser Edge |
 |
| |
Lonsec |
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ATO Product Ruling |
2009/29 |
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Fax
applications to:
(03) 9629 1944
by close of business (EST) 15th June 2009 |
A Unique Agribusiness
Investment
An opportunity to own the Almond Orchard, become a
Grower and participate in the expanding and
profitable Australian Almond Industry.
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THE WORLD ALMOND INDUSTRY
STRONG WORLD DEMAND
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Strong demand for almonds with world consumption
growing. |
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A recent survey of US consumers showed an
increasing awareness of the positive health
benefits which continues to push demand to
include almonds in a range of products. |
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Strong recommendations from medical authorities
to include almonds as a component of your
regular diet. |
WORLD ALMOND PRICE
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The trend in almond prices has been steadily
increasing due to the rising world demand. |
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The price earned by Australian producers is
largely governed by the world almond price and
the AUD/USD exchange rate. |
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Almondco Australia Ltd (our Processing and
Marketing Agent) exports a significant
proportion of its annual throughput to a wide
range of countries. This helps to build the
reputation of Australian quality production and
increase international demand so that as
Australian production rises export markets are
available. |
VERSATILE AND VALUED NUTRITION SOURCE
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Almonds are a valued food source in a large
number of countries and cultures. |
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Almonds are a core ingredient in a large number
of foods and snacks that we all enjoy each day -
breakfast cereals, snack bars, cakes, muffins,
confectionary - and of course they taste good on
their own. |
PROJECT STRUCTURE -
TWO SCHEMES IN ONE PROJECT
GROWER SCHEME
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100% deduction - Grower Application Fee is 100%
tax deductible |
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Ongoing deductions - for Irrigation
infrastructure write off, Growing and Management
fees and Lease fees |
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17 Year Project term - The Grower Project ends
after 17 years and then all Almond proceeds are
paid to the Asset Trust |
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Finance options - Finance for the Application
and ongoing costs is available |
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Orchard proceeds - the Grower receives orchard
proceeds for the 17 year term of the lease |
ASSET TRUST
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OWN not RENT - Asset Ownership via the Asset
Trust: |
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WATER - a valuable resource with a rising
capital value |
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LAND and TREES - the Land and Trees that form
the Orchard |
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Initial outlay Nil - achieved through AIL’s
unique Asset Trust structure |
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Distributions - the Lease fee paid by the Grower
(and tax deductible to the Grower) flows to the
Asset Trust and supports annual distributions |
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Full Orchard proceeds - from Year 18 (when the
Grower leases have ended) all the orchard
proceeds flow to the Asset Trust and support
distributions |
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Capital gain - when assets are sold (at Project
end) any capital gain is received as a
distribution |
INTRODUCING THE 2009 PROJECT
The 2009 AIL Almond Orchard Project is a unique
combination of 2 different arrangements, the
Grower Scheme and the Asset Trust. This is done
so that Investors can benefit from ownership of
the orchard assets by owning units in the Asset
Trust and receive significant financial benefits that flow from OWNING not RENTING.
The Grower Scheme operates via leases held by
the Grower over the orchard assets. This gives
rise to the tax deductibility of fees and an
income stream from the orchard for the 17 year
term of the leases.
After this time, the almond trees still have a
significant period of economic life. All the
future production flows to the Asset Trust and
is received by Investors via an annual
distribution. Units in the Asset Trust can be
owned by a different entity than the Grower -
such as a superannuation fund which may enable
an efficient tax position.
The assets held in the Asset Trust - WATER
RIGHTS, LAND and TREES have real economic value
and any sale of these assets (at the end of the
Project) may give rise to a gain that will be
distributed to the owners.
WHY ALMONDS WITH AIL?
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Project management experience - AIL has
developed orchards valued at over $180M. |
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Product Ruling PR 2009/29 - provides confidence
and certainty for Growers regarding tax
deductibility. |
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Asset Ownership - why rent the orchard when you
can own it? |
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Modern Water Management - the most up to date
irrigation systems and the application of new
almond research helps ensure commercial
production even in drier conditions. |
Almond Investors Limited (ABN: 13 102 342 870,
AFSL 224314) (“AIL”) is the Responsible Entity
of the 2009 AIL Almond Orchard Project. This
document contains general information associated
with 2009 AIL Almond Orchard Project only. It
does not take into consideration the investment
objectives, financial situation or particular
needs of any prospective Investor. Prospective
Investors should read the Product Disclosure
Statement (“PDS”) and consult an independent
financial advisor before deciding whether to
invest in the Project. A copy of the PDS can be
downloaded above.
Any estimates in this document should not be
taken as forecasts. Actual results may differ
significantly from those estimated. AIL
believes that the information in this
document is accurate as at the date of
production but is not responsible for any loss
or damage which anyone may suffer from reliance
on this document. The Project
is a long term investment and will be subject to
the risks generally associated with commercial
almond production, processing and marketing. You
should carefully
consider the risks associated with the Project,
outlined in the PDS, before making any
investment decision. No person, or corporation
associated with AIL makes
any representation regarding the performance of
the Project or warrants, guarantees or
underwrites the performance of the Project.
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Simply download an Investment
Brochure/PDS above. It’s that easy!
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