Ann: Entitlement Issue Prospectus, page-9

"There is some uncertainty as to whether the capital gains tax regime is applicable prior to 1 January 2015. Management are working with the Mozambique government, tax and legal advisors to determine the extent of the joint and several liability in relation to consideration paid for an interest in the project prior to 2015. Due to the uncertainty of the amount payable a tax provision has not been recognised for a liability which may be as high as approximately $5.5 million, if unpaid by the seller. The primary obligation to pay the capital gains tax is vendor’s and accordingly, any capital gains tax paid by the minority shareholders of Grafex Limitada will reduce the joint and several capital gains tax liability."

Reckon they'll pay? Or better yet, they could just forfeit the remaining payments to 100%