Legal framework and management arrangements
As at 1 August 2013, DUET comprises three Australian public companies: – DUET Company Limited (DUECo), DUET Investment Holdings Limited (DIHL) and DUET Finance Limited (DFL) (collectively the companies) and one Australian trust – DUET Finance Trust (DFT or the Trust).

The securities of the Trust and companies are listed on the ASX (ASX: DUE) and must trade and otherwise be dealt with together. There is a Stapling Deed in place between all four entities setting out co-operation arrangements for the operation of this stapled structure.

Between 4 December 2012 and 31 July 2013 (being the majority of the FY2013 financial year), DUET was a six stapled structure that comprised three Australian trusts – Diversified Utility and Energy Trust No.1 (DUET1), Diversified Utility and Energy Trust No.2 (DUET2) (now known as DUET Finance Trust) and Diversified Utility and Energy Trust No.3 (DUET3) and three Australian public companies - DUET Investment Holdings Limited (DIHL), DUET Management Company 1 Limited (RE1) and DUET Management Company 2 Limited (RE2) (now known as DUET Finance Limited). Prior to 4 December 2012, DUET was a quadruple stapled structure comprising DUET1, DUET2, DUET3 and DIHL with RE1 the responsible entity of DUET1 and RE2 the responsible entity of DUET2 and DUET3.