Company: RDPTF
Filing Date: 2025-09-18
Form Type: 20-F
Source: 0001213900-25-088699
Chunk: 147

Company: Radiopharm Theranostics Ltd
Filing Date: 2025-09-18
Form: 20-F
Item: Item 8
Chunk 147
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 with associates, holds 10% or more of our issued capital, tested either at the time of disposal or over any continuous 12-month period in the 24 months prior to dispo...  
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  the value of the shares at the time of disposal is principally attributable to Australian real property assets.  

Australian capital gains tax
applies to net capital gains at Australian tax rates for non-Australian residents, which start at a marginal rate of 30% for non-Australian
resident individuals. However, a discount may apply if the shares have been held for 12 months or more and the shareholder was a resident
of Australia for some or all of the ownership period. For individuals, this discount is 50%. Net capital gains are also calculated
after reduction for capital losses (including certain prior year capital losses), which may only be offset against capital gains.

Tax on Sales or other Dispositions of Shares - Shareholders
Holding Shares on Revenue Account

Some non-Australian resident shareholders may
hold shares on revenue rather than on capital account, for example, share traders. These shareholders may have the gains made on the
sale or other disposal of the shares included in their assessable income under the ordinary income provisions of the income tax law if
the gains are sourced in Australia.

Non-Australian resident shareholders
who are assessable in respect of gains made on shares held on revenue account are assessed for such gains at the Australian tax rates
for non-Australian residents, which start at a marginal rate of 30% for non-Australian resident individuals. Some relief from the
Australian income tax may be available to such non-Australian resident shareholders under the US Treaty, for example, if the shareholder
does not have a permanent establishment in Australia.

To the extent an amount would
be included in a non-Australian resident shareholder’s assessable income under both the capital gains tax provisions and the ordinary
income provisions, the capital gain will be reduced, so that the shareholder would not be subject to ‘double’ taxation on
the gain made.

Dual residency

If a shareholder is a resident
of both Australia and the United States under those countries’ domestic taxation laws, that shareholder may be subject to tax as
an Australian resident. If, however, the shareholder is determined to be a U. S. resident for the purposes of the US Treaty, the Australian
tax will be