Return of capital of $0.1557 per share capital return. This did not result in a reduction of the number of shares James held. The ATO class Ruling CR 2024/11 Incitec Pivot Limited - reduction of share capital sets out the income tax consequences for holders of ordinary shares in IPL who received the capital return. Special dividend (unfranked) of $0.1017 per share. The dividend is assessable under s44(1) ITAA1936.