WHC 1.11% $7.26 whitehaven coal limited

Projected FY 2021-22 and Final dividends, page-286

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    Distributions from a Testamentary Trust are excepted minor income and therefore taxed at adult rates.

    Bullet point #4
    https://www.ato.gov.au/individuals/income-and-deductions/in-detail/income/your-income-if-you-are-under-18-years-old/?page=3
 
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