Ann: Return of Capital Payment, page-9

Because right now they don't have an ATO ruling. It is possible (but I believe unlikely) that the ATO may treat the payment as an unfranked dividend. If you did not provide an TFN , VOR is required to withhold 47% if it is an unfranked dividend. Until they get the ruling, VOR will keep the amount that may be remittable to the ATO (withholding tax), as commonsense says it will be virtually impossible to get back from investors, if the ATO rejects the capital return or modifies it.

Cheers