Hello Matt,
I believe the 10c per share was unfranked - so it is all to be declared as income at tax time and fully taxable. I'm fairly certain this is the case, but as I haven't done my EOFY taxes yet I haven't revisited this payment for taxation purposes.
I'm sure someone else could chip in to confirm that this is in fact the case.
Cheers!
SW.
Cash Payment, page-7
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