Hi Steve,The dividend wouldn't appear as a liability on the UOA...

Hi Steve,
The dividend wouldn't appear as a liability on the UOA accounts at 30 June (because it was declared in July). It is a post balance day event.
Also, UOS historically take the dividend as shares, under the UOA dividend reinvestment scheme, so there is actually no cash payment. I assume that will be the case for this dividend as well. It just means their % share in UOA will increase.

Nevertheless, i think the fact that UOA have declared an interim dividend suggests there is a good chance that UOS will also declare one in a couple of days. Of course, that is not necessarily the best outcome for shareholders as the majority owners will re-invest the dividend at a discount to the already undervalued price.