ITAA 1936 s 45B(1)

Income tax: demerger of South32 by BHP Billiton Limited

Income tax: Westpac Banking Corporation - Westpac Capital Notes 3

Income tax: demerger of TSV Montney Ltd by Transerv Energy Limited

Income tax: demerger of TMK Montney Ltd by Tamaska Oil & Gas Limited

Income tax: Westpac Banking Corporation - Westpac Capital Notes 4

Income tax: demerger of Alcoa Corporation from Alcoa Inc. (now Arconic Inc.)

Income tax: demerger of Yum China Holdings, Inc. by Yum! Brands, Inc.

Income tax: Westpac Banking Corporation - Westpac Capital Notes 5

Income tax: Westpac Banking Corporation - Westpac Capital Notes 6

American Pacific Borates Limited - exchange of shares for shares in 5E Advanced Materials, Inc.

American Pacific Borates Limited - exchange of options for options in 5E Advanced Materials, Inc.