ITAA 1936 s 45B(3)

Horizon Oil Limited - return of capital

Wesfarmers Limited - return of capital

Encounter Resources Limited - demerger of Hamelin Gold Limited

Archer Materials Limited - return of capital by way of in specie distribution

Chalice Mining Limited - demerger of Falcon Metals Ltd

Telstra Corporation Limited - top hat restructure

Cardno Limited - return of capital and special dividend

PRT Company Limited - distribution of special dividend and return of capital following sale of assets

Amalgamated Australian Investment Group Limited - demerger of Halo Technologies Holdings Ltd

Firefinch Limited - demerger of Leo Lithium Limited

Cardno Limited - return of capital and special dividends

Link Administration Holdings Limited - demerger of PEXA Group Limited

Invex Therapeutics Ltd - return of capital

Civmec Singapore Limited - exchange of shares for Civmec Limited shares

WEB Travel Group Limited - demerger of Webjet Group Limited

Danakali Ltd - return of capital and special dividend

Leo Lithium Limited - return of capital and special dividend

Leo Lithium Limited - return of capital and special dividend

Leo Lithium Limited - return of capital and special dividend

Return of Capital - section 45B applies