ITAA 1936 s 45A(3)(a)

Challenger Limited - Challenger Capital Notes 4

Commonwealth Bank of Australia - CommBank PERLS XVI Capital Notes

National Australia Bank Limited - NAB Capital Notes 7

Judo Capital Holdings Limited - Judo Capital Notes

Insurance Australia Group Limited - IAG Capital Notes 2

Australia and New Zealand Banking Group Limited - ANZ Capital Notes 9

Bendigo and Adelaide Bank Limited - Capital Notes 2

Insurance Australia Group Limited - IAG Capital Notes 3

Westpac Banking Corporation - Westpac Capital Notes 10

Macquarie Group Limited - Macquarie Capital Notes 7

Income tax: tax consequences of investing in PTrackERS