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 return of capital to be an unfranked dividend for the purposes

Income tax: proposed return of capital: Centennial Coal Company Limited

Income tax: return of capital: Ramelius Resources Limited

Income tax: return of capital: Deep Sea Fisheries Limited

Income tax: return of capital: DSF International Holdings Limited (previously Deep Sea Fisheries Limited)

Income tax: return of capital: Multiplex Acumen Vale Syndicate Limited

Income tax: return of capital Multiplex Acumen Vale Syndicate Limited

Income tax: CSR Limited - return of capital

Income tax: return of capital: Copper Strike Limited

Income tax: Oceania Capital Partners Limited: return of capital and off-market share buy-back

Income tax: return of capital Multiplex Acumen Vale Syndicate Limited

Income tax: MYOB Group Pty Limited - Return of Capital