ITAA 1997 s 207-145(1)(a)

Income tax: Warwick Credit Union Ltd - Capital Notes

Income tax: Westpac Banking Corporation - Westpac Capital Notes 5

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

Income tax: Mantra Group Limited - Scheme of Arrangement and payment of Special Dividend

Income tax: Tox Free Solutions Limited - Scheme of Arrangement and Special Dividend

Income tax: Bank of Queensland - BOQ Capital Notes

Income tax: LifeHealthcare Group Limited - Scheme of Arrangement and payment of Interim Dividend and Special Dividend

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

Income tax: Fermentum Pty Ltd - transfer of shares to custodian

Income tax: APN Outdoor Group Limited - Scheme of Arrangement and payment of Special Dividend

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

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

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4

Income tax: Westpac Banking Corporation - Westpac Capital Notes 6

Woolworths Group Limited - off-market share buy-back

McMillan Shakespeare Limited - off-market share buy-back

Qantas Airways Limited - off-market share buy-back

Structured arrangements that provide imputation benefits on shares acquired on a limited risk basis around ex-dividend dates

Structured arrangements that provide imputation benefits on shares acquired where economic exposure is offset through use of derivative instruments

Related payments rule: SPI Futures contracts