Keshni Maharaj Partner • Sydney +61 2 9353 4753 [email protected] David Wong Senior Associate • Sydney +61 2 9353 4848 [email protected] Taxation Disclaimer Clayton Utz communications are intended to provide commentary and general information. They should not be relied upon as legal advice. Formal legal advice should be sought in particular transactions or on matters of interest arising from this communication. Persons listed may not be admitted in all States and Territories.