Macquarie Int. Infrastructure Fund Ltd. : MIIF Announces the Notice of Book Closure Date for Entitlements

EC36305

Penboss Building

50 Parliament Street

2nd Floor

Hamilton HM12

Bermuda

Telephone +65 6601 0777

Fax +65 6601 0653

Internet www.macquarie.com/miif

SGX-ST ANNOUNCEMENT=

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The register of shareholders of MIIF will be closed at 5.00 p.m. on 29 August 2013 for the purpose of determining shareholders' entitlements to the Interim Dividend. The ex-dividend date applicable to the Interim Dividend will be on 27 August 2013.
Registrable transfers received by MIIF's Singapore share transfer agent, M&C Services
Private Limited at 112 Robinson Road #05-01 Singapore 068902 up to 5.00 p.m. on 29
August 2013 will be registered before entitlements to the Interim Dividend are determined.
Shareholders whose securities accounts are with The Central Depository (Pte) Limited (CDP) and are credited with MIIF shares by 5.00 p.m. on 29 August 2013 will be entitled to the Interim Dividend that will be paid on 12 September 2013.
In respect of shares in securities accounts with CDP, the Interim Dividend will be paid by MIIF to CDP which will in turn distribute the Interim Dividend entitlements to the CDP account holders in accordance with its normal practice.

As MIIF is a Bermudian incorporated mutual fund company and is not a resident in Singapore for tax purposes, dividends paid by MIIF will be regarded as foreign-sourced income.

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The foreign-sourced dividends received by individuals in Singapore (whether resident or otherwise) are exempt from Singapore income tax. Foreign-sourced dividends received by foreign investors with no permanent establishment in Singapore are generally not subject to Singapore income tax. Foreign-sourced dividends when received in Singapore by non- individual shareholders (such as corporations) are generally subject to Singapore income tax, unless specifically exempted.
Singapore does not currently impose withholding tax on dividends paid to non-Singapore tax resident shareholders.
MIIF does not give tax advice and recommends that all shareholders obtain their own tax advice in relation to the dividend payment.

MIIF's Scrip Dividend Scheme will not be applicable to the Interim Dividend. As such, all eligible shareholders of MIIF will receive their Interim Dividend in cash only.
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For further information, please contact:

Investor Relations, Singapore Corporate Communications, Hong Kong

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