Company: RDPTF
Filing Date: 2025-09-18
Form Type: 20-F
Source: 0001213900-25-088699
Chunk: 139

Company: Radiopharm Theranostics Ltd
Filing Date: 2025-09-18
Form: 20-F
Item: Item 8
Chunk 139
---
 foreign investment
company rules discussed below, the gross amount of any distribution received by a U. S. Holder with respect to our ordinary shares or ADSs,
including the amount of any Australian taxes withheld therefrom, will be included in gross income as a dividend to the extent the distribution
is paid out of our current or accumulated earnings and profits (as determined under U. S. federal income tax principles). Distributions
in excess of our earnings and profits will be treated first as a non-taxable return of capital to the extent of a U. S. Holder’s
tax basis in the ADSs and thereafter will be treated as gain from the sale or exchange of the ADSs. We have not maintained and do not
plan to maintain calculations of earnings and profits for U. S. federal income tax purposes. As a result, a U. S. Holder may need to include
the entire amount of any such distribution in income as a dividend. Dividends will not, however, be eligible for the “dividends
received deduction” generally allowed to corporate shareholders with respect to dividends received from U. S. corporations.

The U. S. dollar value of
any distribution on the ADSs made in Australian dollars generally should be calculated by reference to the spot exchange rate
between the U. S. dollar and the Australian dollar in effect on the date the distribution is actually or constructively received by
the U. S. Holder regardless of whether the Australian dollars so received are in fact converted into U. S. dollars. A U. S. Holder who
receives payment in Australian dollars and converts those Australian dollars into U. S. dollars at an exchange rate other than the
rate in effect on such day may have a foreign currency exchange gain or loss, which would generally be treated as ordinary income or
loss from sources within the United States for U. S. foreign tax credit purposes.

Subject to complex limitations
and certain holding period requirements, a U. S. Holder may elect to claim a credit for Australian tax withheld from distributions against
its U. S. federal income tax liability. The limitations set out in the Code include computational rules under which foreign tax credits
allowable with respect to specific classes of income cannot exceed the U. S. federal income taxes otherwise payable with respect to each
such class of income. Dividends generally will be treated as foreign-source passive category income for U. S. foreign tax credit purposes
or in the case of certain U. S. Holders as