conditions precedent, page-123

Just throwing it out there but do you guys think that the directors may be allowing the sp to stay where it is for tax reasons?

I'm a kiwi so don't know the aussie tax system besides that the tax year ends on 30 June.

So what I'm asking is, is there any way that the company can benefit from a tax point of view from having a low sp and also perhaps the directors themselves...

Leave you guys to ponder that and please reply.

For me this is a buy now ( would grab more if I had money) for the longer term but for the immediate short term I was curious especially with the aussie tax year ending in 2 weeks.