2015 annual report >the Australian dividend imputation system.
The South32 Group may be subject to regulations on dividends payment or capital extraction.
The South32 Group’s ability to pay dividends will depend on government regulations,
the level of distributions received from operating subsidiaries and associates, and the
level of cash balances and access to those cash balances.
The South32 Group intends to distribute a minimum 40 per cent of Underlying earnings
as dividends to its shareholders following each six month reporting period. South32 will
distribute dividends with the maximum practicable franking credits for the purposes of
Diviends, page-4
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