ITAA 1936 s of the scheme, did so for a more than incidental purpose of enabling a Holder to obtain an imputation benefit (paragraph 177EA(3)(e)

Commonwealth Bank of Australia - CommBank PERLS XII Capital Notes

Macquarie Group Limited - Macquarie Group Capital Notes 5

Commonwealth Bank of Australia - CommBank PERLS XIII Capital Notes

Australia and New Zealand Banking Group Limited - ANZ Capital Notes 6

Westpac Banking Corporation - Westpac Capital Notes 8

Westpac Banking Corporation - Westpac Capital Notes 7

Bendigo and Adelaide Bank Limited - Capital Notes

Commonwealth Bank of Australia - CommBank PERLS XV Capital Notes

Australia and New Zealand Banking Group Limited - ANZ Capital Notes 7

Commonwealth Bank of Australia - CommBank PERLS XIV Capital Notes

Macquarie Group Limited - Macquarie Capital Notes 6

Westpac Banking Corporation - Westpac Capital Notes 9

Warwick Credit Union Limited - Capital Notes

Australia and New Zealand Banking Group Limited - ANZ Capital Notes 8

Commonwealth Bank of Australia - CommBank PERLS XVI Capital Notes

National Australia Bank Limited - NAB Capital Notes 7

Australia and New Zealand Banking Group Limited - ANZ Capital Notes 9

Bendigo and Adelaide Bank Limited - Capital Notes 2

Westpac Banking Corporation - Westpac Capital Notes 10

Macquarie Group Limited - Macquarie Capital Notes 7