ITAA 1936 s 45A(2) or subsection 45B(3) in relation to the scheme as described, section 45C will not deem any part of the proposed return of capital to be an unfranked dividend for the purposes

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Income tax: proposed return of capital: Austar United Communications Limited

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Income tax: Allco Equity Partners Limited: proposed return of capital

Income tax: proposed return of capital: Oceania Capital Partners Limited

Income tax: proposed return of capital: Customers Limited

Income tax: proposed return of capital: OZ Minerals Limited

Income tax: proposed return of capital: Chalice Gold Mines Limited

Income tax: proposed return of capital: eBet Ltd