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ATO issues class ruling confirming Tax treatment of Special Dividend and Scheme

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19 August 2009

Sydney, 19 August 2009: The Australian Taxation Office has today issued Class Ruling CR 2009/44 confirming the tax implications of the Special Dividend and Scheme of Arrangement for Lion Nathan shareholders.

As anticipated, the Class Ruling is consistent with Section 5.2 of the Scheme Booklet. The Class Ruling (attached) is also available at http://law.ato.gov.au.