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REITs · A-REITs

Listed property

Listed shares in property trusts and property-investment companies (REITs). Treated as a growth asset in NZ retail diversified-fund SIPOs, with higher dividend yield than broad equities.

Listed property is the asset class of shares in property trusts and property-investment companies — Real Estate Investment Trusts (REITs) in most markets, including the Australian A-REIT market. In NZ the main listed property issuers are Goodman Property Trust, Precinct Properties, Argosy Property, Property For Industry, Stride Property, Vital Healthcare, and Investore Property.

Listed property is classified as a growth asset in NZ retail diversified-fund SIPOs because the unit price moves with capital-market valuations of the underlying property portfolios, which can fall sharply in a property-cycle downturn. Compared to broad equities, listed property historically pays higher and more regular dividends but with lower long-run growth.

NZ-listed property inside a NZ PIE shares the same favourable tax treatment as NZ equities: capital gains exempt, dividends with imputation credits passed through at the investor's PIR. A-REITs and other offshore listed property are subject to FIF at the fund level.

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