Ann: Special dividend - in-specie distribution of LIS shares, page-14

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    https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/income-and-deductions-for-business/concessions-offsets-and-rebates/small-business-cgt-concessions/small-business-cgt-concessions-eligibility-conditions/entities-connected-with-you-and-control-relationships

    40% is a controlling interest if I’m reading this correctly. but then PPK would still be over 40% after this distribution I think based on how many LIS shares I thought they had.
 
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