Say SBB did want to distribute all of that ~$30m of cash back to...

Say SBB did want to distribute all of that ~$30m of cash back to SBB shareholders. How would the Chinese companies repatriate those funds back to Mega Rich (HK) and subsequently back to SBB (Aus)?

I guess, one would have to consider multiple Double Tax Agreements's (if they even exist) and the tax treatment of non-portfolio dividends?? Oh my, this really is an extremely complex tax structure.

My guess would be that there may be a pretty hefty amount of that cash would be lost in tax leakage just repatriating those funds back to Australia before they even get into the Aussie shareholders hands.

Any tax guru's out there want to have a crack at this one?