ITAA 1936 s 45B(3)(b)

Atrum Coal Limited - return of capital

Delta Lithium Limited - in specie return of capital

Latitude Group Holdings Limited - Latitude Capital Notes 2

Charter Hall Limited - capital reallocation

Income tax: tax consequences of investing in PTrackERS

Amendment of assessments: time limits for amending assessments where Regulation 20 of the Income Tax Regulations 1936 applies and the matters for which assessments may be amended