... 'and why would we need it?'.
IF it was decided to take full advantage of the recent LTR JMEI allocation then there would need to be capital input and new shares issued prior to 30/06/2020. This would result in a tax credit (individual) or franked dividend (corporate) to shareholders for those new shares only according to my interpretation of the JMEI scheme on the ATO website.
Michael.
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