ITAA 1936 s 45B(8)

Commonwealth Bank of Australia - CommBank PERLS XVI Capital Notes

National Australia Bank Limited - NAB Capital Notes 7

Unity Bank Limited - Unity Capital Notes

Judo Capital Holdings Limited - Judo Capital Notes

Insurance Australia Group Limited - IAG Capital Notes 2

KeyInvest Limited - KeyInvest Limited Capital Notes

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

Vertical Telecoms Pty Limited - buy-back of employee shares acquired with a limited recourse loan

Income tax: tax consequences of investing in PTrackERS

Income tax: On-market share buy-backs - application of section 45B

Reduction in a shareholder's equity interest by the way of share buy-back: section 45B does not apply

Return of Capital - section 45B applies

Proposed share capital reduction by a property developer

Dividends: return of capital - application of section 45B

Return of share capital to overseas parent company