RKN - $100 million sale, page-24

A 60m div would supply $12m, plus $1.8m Franking credits. From there I'm not sure how the ownership is structured - ti might be quarantined and so we get 10.2m after tax worst case in that event? I imagine there is 15% CGT due - as it appears Reckon Accountants Group is 100% in Australia. So we might be 50% franked, assuming everything is as I suspect. I'm not an accountant so pls correct me if I am wrong. Could provide cash for operations for quite a while.

So has NOV been made an offer for its RKN shares, or is it something else?