ITAA 1997 s of it) is either exempt income or non-assessable non-exempt income in the hands of the relevant Holder, then the amount of any franking credit on the Distribution is not included in the assessable income of the Holder and the Holder is not entitled to a tax offset under Division 207

Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities

Income tax: Westpac Banking Corporation - Westpac Capital Notes

Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes

Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 2

Income tax: Westpac Banking Corporation - Westpac Capital Notes 2

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

Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 3

Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 4

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

Income tax: Insurance Australia Group Limited - issue of IAG Capital Notes

Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 5

Income tax: Warwick Credit Union Ltd - Capital Notes