Company: RDPTF
Filing Date: 2025-09-18
Form Type: 20-F
Source: 0001213900-25-088699
Chunk: 145

Company: Radiopharm Theranostics Ltd
Filing Date: 2025-09-18
Form: 20-F
Item: Item 8
Chunk 145
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 net capital gains in U. S. income on an annual basis. A qualified electing fund election can only be made with respect
to us if we provide U. S. Holders with certain information on an annual basis and we do not intend to prepare the information that U. S.
Holders would need to make the qualified electing fund election.

Backup withholding and information reporting

Payments in respect of ADSs
may be subject to information reporting to the IRS and to U. S. backup withholding tax (at a rate of 24% under current law). Backup withholding
will not apply, however, if a U. S. Holder (i) is a corporation, (ii) satisfies an applicable exemption, or (iii) furnishes
correct taxpayer identification.

Backup withholding is not
an additional tax. Amounts withheld under the backup withholding rules may be credited against a U. S. Holder’s U. S. tax liability,
and a U. S. Holder may obtain a refund of any excess amounts withheld under the backup withholding rules by filing the appropriate claim
for refund with the IRS.

Australian Taxation

In this section we discuss
the material Australian tax considerations that apply to non-Australian tax residents with respect to the acquisition, ownership and disposal
of the absolute beneficial ownership of ADSs, which are evidenced by ADSs. This discussion is based upon existing Australian tax law as
of the date of this Annual Report, which is subject to change, possibly retrospectively.

This section outlines the
application of the Australian income tax and capital gains tax rules to holders of ADSs which are not residents of Australia for tax purposes.

This discussion does not address
all aspects of Australian income tax law which may be important to particular investors in light of their individual investment circumstances,
such as ADSs or shares held by investors subject to special tax rules (for example, financial institutions, insurance companies or tax
exempt organizations). In addition, this summary does not discuss any foreign or state tax considerations, other than stamp duty.

Prospective investors are
urged to consult their tax advisors regarding the Australian and foreign income and other tax considerations of the purchase, ownership
and disposition of ADSs in the Company.

Nature of ADSs for Australian taxation purposes

Holders of our ADSs should
be treated as the owners of the underlying ordinary shares for Australian income tax and capital gains tax purposes. Therefore, dividends
paid on the underlying ordinary shares will be treated for Australian tax purposes as if they were paid directly to the owners