ITAA 1936 s 45B

Insurance Australia Group Limited - IAG Capital Notes 3

Westpac Banking Corporation - Westpac Capital Notes 10

PointsBet Holdings Limited - return of capital

Macquarie Group Limited - Macquarie Capital Notes 7

Civmec Singapore Limited - exchange of shares for Civmec Limited shares

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

Danakali Ltd - return of capital and special dividend

Leo Lithium Limited - return of capital and special dividend

Firefinch 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

Income tax: tax consequences of investing in PTrackERS

Cash payment to shareholder: Application of section 45B

Proposed share capital reduction

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

Selective capital reduction: 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