ITAA 1936 s 45C

Income tax: Westpac Banking Corporation - Westpac Capital Notes 5

Income tax: Commonwealth Bank of Australia - CommBank PERLS X Capital Notes

Income tax: demerger of Instreet Investment Australia Limited by Instreet Investment Limited

Income tax: IMB Limited - Off-market share buy-back

Income tax: Members Equity Bank - ME Capital Notes

Income tax: off-market share buy-back: Virgin Australia Holdings Limited

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 3

Income tax: Bank of Queensland - BOQ Capital Notes

Income tax: IPE Limited: return of share capital

Income tax: Metcash Limited - Off-market share buy-back

Income tax: demerger of GlyTherix Ltd by Minomic International Limited

Income tax: Insurance Australia Group Limited - Distribution and Share Consolidation

Income tax: demerger of Cowan Lithium Limited by Tawana Resources NL

Income tax: Rio Tinto Limited - off-market share buy-back

Income tax: Wesfarmers Limited - demerger of Coles Group Limited

Income tax: Eneabba Gas Limited - return of capital by way of in specie distribution

Income tax: Alterra Limited - demerger of Carbon Conscious Investments Ltd

Income tax: Excelsior Capital Limited (formerly CMI Limited) - off-market share buy-back

Income tax: Phileo Australia Limited - selective capital reduction

Income tax: Invion Limited - return of capital by way of in specie distribution