**Edit for my previous post**
Personally I think 40% is a bit too high.
Does PRC need to pay royalty for its coal mining, Im not sure?
If PRC pays a dividend with a 28% imputation credit, it is not a benefit for those Oz shareholders if their annual income over A$37,000. (edit)
(Edit) *note
Personal income tax for 2010 2011
$37,001 to 80,000 30%
$80,100 to 180,000 37%
$180,100 plus 45%
