what will be the cut off date for dividend, page-4

Timesmac, the price (and therefore the date) of the special dividend, has not yet been decided, according to the company. From this article:
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http://www.theaustralian.com.au/business/sigma-investors-approve-sale-to-pharmacare/story-e6frg8zx-1225988022322

Pending negotiations with its lenders over the securitised debt, Sigma plans to use some of the sale proceeds to pay a special franked dividend to shareholders.

Mr Jamieson said the size of the payment, the company's first shareholder distribution since the final dividend paid in respect of the 2008-09 financial year, was yet to be decided.