Company: RDPTF
Filing Date: 2025-09-18
Form Type: 20-F
Source: 0001213900-25-088699
Chunk: 140

Company: Radiopharm Theranostics Ltd
Filing Date: 2025-09-18
Form: 20-F
Item: Item 8
Chunk 140
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 foreign source “general category” income. A U. S. Holder that does not elect to claim
a U. S. foreign tax credit may instead claim a deduction for Australian tax withheld.

Subject to certain limitations,
dividends received by a non-corporate U. S. Holder are subject to tax at a reduced maximum tax rate of 20 percent if the dividends
are “qualified dividends”. Dividends are qualified dividends if: (a)(i) the issuer is entitled to benefits under the
Treaty or (ii) the shares are readily tradable on an established securities market in the United States and (b) certain other
requirements are met. We believe that we are entitled to benefits under the Treaty and that the ADSs currently are readily tradable on
an established securities market in the United States. However, no assurance can be given that the ADSs will remain readily tradable.
Further, the reduced rate does not apply to dividends if we are a PFIC in the year prior to or the year in which the dividend is paid.

The U. S. Treasury has expressed
concerns that intermediaries in the chain of ownership between the holder of an ADS and the issuer of the security underlying the ADS
may be taking actions that are inconsistent with the claiming of foreign tax credits for U. S. Holders of ADSs. Such actions would also
be inconsistent with the claiming of the reduced rate of tax, described above, applicable to dividends received by certain non-corporate
holders. Accordingly, the analysis of the creditability of Australian taxes and the availability of the reduced tax rate for dividends
received by certain non-corporate holders, each described above, could be affected by actions taken by intermediaries in the chain of
ownership between the holder of an ADS and our Company.

Disposition of ADSs

If you sell or otherwise dispose
of ADSs, you will recognize gain or loss for U. S. federal income tax purposes in an amount equal to the difference between the U. S. dollar
value of the amount realized on the sale or other disposition and your adjusted tax basis in the ADSs. Subject to the passive foreign
investment company rules discussed below, such gain or loss generally will be capital gain or loss and will be long-term capital gain
or loss if you have held the ADSs for more than one year at the time of the sale or other disposition. In general, any gain that you recognize
on the sale or other disposition of ADSs will