Dividend income

Proposed off market share buy-back.

Dividend: Shares received from demerger of foreign company - Australian resident shareholder

Special dividend paid prior to a corporate restructuring

Debt/Equity Interest: Redeemable Preference Shares - equity interest

Return of Capital: not a dividend

Assessability of dividends paid in respect of an underlying share that is the subject of an endowment warrant

Assessability of dividend income sourced in France received by an Australian resident individual

Sale of shares for less than market value

Legend Corporation Limited - scheme of arrangement and special dividend

Challenger Limited - Challenger Capital Notes 3

Bank of Queensland Limited - BOQ Capital Notes 2

Commonwealth Bank of Australia - CommBank PERLS XII Capital Notes

Macquarie Group Limited - Macquarie Group Capital Notes 5

RXP Services Limited - scheme of arrangement and special dividend

Commonwealth Bank of Australia - CommBank PERLS XIII Capital Notes

The Citadel Group Limited - scheme of arrangement and payment of special dividend

Ampol Limited - off-market share buy-back

Coca-Cola Amatil Limited - scheme of arrangement and dividend

Saracen Mineral Holdings Limited - scheme of arrangement and special dividend

WPP AUNZ Ltd - scheme of arrangement, FY 2020 Total Dividend and Special Dividend