DYOR but the JMEI tax credits I have got in the past are issued...

DYOR but the JMEI tax credits I have got in the past are issued by the company after the EOFY and must be issued pro-rata to all new investors (in placements or Rights Issues) in that Financial Year, the board can't choose to issue them to specific groups of shareholders. The tax credits can only be applied to NEW shares purchased directly by the person or trust that bought them from the company directly. The company tax rate is the determining factor of the rate of tax rebate, it's usually 30% but can be only 25%.
that's my understanding on it anyway.