Withholding tax information for Custodian or Nominee holders - Intoll

Withholding tax information for Custodian/Nominee holders

Distribution for the six month period ending 30 June 2007

Amount: 10.0000 cents per stapled security Payment date: August 2007 We expect the distribution will be paid from MIGIL as foreign dividends. The final distribution component is expected to be provided in August 2007.

Distribution for the six month period ending 31 December 2006

Amount: 10.0000 cents per stapled security Paid: February 2007

Entity Distribution component Rate - cents per unit/share % of total distribution Withholding tax rate Withholding tax rate Section 98(3) Withholding tax rate Section 98(4) Withholding tax rate Resident TFN (or ABN) or Exemption not quoted Non-resident Non-resident (company) Non-resident (non-company) MIGIL1 Foreign dividend 10.0000 100.00% n/a n/a n/a n/a Total 10.0000 100.0% 10.0000

1 As Macquarie Infrastructure Group International Limited (MIGIL) is not an Australian resident company, no TFN or other Australian withholding tax obligations arise in respect of the distribution.

Distribution for the six month period ending 30 June 2006

Amount: 11.0000 cents per stapled security Paid: August 2006

Entity Distribution component Rate - cents per unit/share % of total distribution Withholding tax rate Withholding tax rate Section 98(3) Withholding tax rate Section 98(4) Withholding tax rate Resident TFN (or ABN) or Exemption not quoted Non-resident Non-resident (company) Non-resident (non-company) MIT(I) Non-assessable CGT concession amount 3.0999 28.2% 46.5% n/a n/a n/a MIT(I) Discounted capital gain (Australian sourced)1 2.7765 25.2% 48.5% n/a n/a n/a MIT(I) Australian sourced interest income 1.3914 12.6% 48.5% 10.0% n/a n/a MIT(I) Australian sourced - other income 0.0396 0.4% 48.5% n/a 30.0% 29.0%2 MIGIL Foreign dividend 3.6926 33.6% n/a n/a n/a n/a Total 10.0000 100.0%

1 N.C.W.A. i.e. not connected with Australia. 2 Higher rates on amounts over $21,600.

Distribution for the six month period ending 31 December 2005

Amount: 10.0000 cents per stapled security Paid: February 2006

Entity Distribution component Rate - cents per unit/share % of total distribution Withholding tax rate Withholding tax rate Section 98(3) Withholding tax rate Section 98(4) Withholding tax rate Resident TFN (or ABN) or Exemption not quoted Non-resident Non-resident (company) Non-resident (non-company) MIT(II) Australian sourced dividend income - franked 1.8898 18.9% n/a n/a n/a n/a MIT(II) Australian sourced dividend - unfranked 8.1102 81.1% 48.50% Refer ATO guidance attached for relevant unfranked dividend withholding tax rate1 n/a n/a Total 10.0000 100.0%

1 Where non-residents were entitled to the unfranked dividend, dividend withholding tax at the relevant rate (generally 15% or 30%) should be withheld from the unfranked dividend paid.