why is RWT deducted on dividends received $173\mathrm{.}61$ on $02/04/22?$

$4.$ Dividend Imputation: ICA for Spanner Works Ltd

$($i$)$ Date Item Debit Credit Balance

$01/04/21$ Opening Balance $1,500\mathrm{.}00$ Cr

$($a$)15/04/21$ Ordinary Shares $-8\%$ Div $28/721,244\mathrm{.}44255\mathrm{.}56$ Cr

$($b$)15/04/21$ Preference Shares $-15\%$ Div $28/72583\mathrm{.}33327\mathrm{.}77$ Dr

$($c$)07/05/21$ Provisional Tax $900\mathrm{.}00572\mathrm{.}23$ Cr

$($d$)28/08/21$ Provisional Tax $1,000\mathrm{.}001,572\mathrm{.}23$ Cr

$($e$)07/10/21$ FBT $($$$5,000)--1,572\mathrm{.}23$ Cr

$($f$)10/12/21$ Ordinary shares $-8\%$ Div $28/721,244\mathrm{.}44327\mathrm{.}79$ Cr

$($g$)15/01/22$ Provisional Tax $1,000\mathrm{.}001,327\mathrm{.}79$ Cr

$($h$)07/02/22$ Terminal Tax $1,500\mathrm{.}002,827\mathrm{.}79$ Cr

$31/03/22$ Closing Balance $2,827\mathrm{.}79$ Cr

$01/04/22$ Opening Balance $2,827\mathrm{.}79$ Cr

$($i$)02/04/22$ Dividend received$-$imputation $28/72972\mathrm{.}223,800\mathrm{.}01$ Cr

$02/04/22$ RWT deducted on dividend rec $173\mathrm{.}613,973\mathrm{.}62$ Cr

$($j$)02/04/22$ Franking credits $($$$300)--3,973\mathrm{.}62$ Cr

$($k$)*15/04/22$ Preference shares $15\%-50\%$ of max $291\mathrm{.}663,681\mathrm{.}96$ Cr

$($l$)07/05/22$ Provisional Tax $200\mathrm{.}003,881\mathrm{.}96$ Cr

$($m$)28/08/22$ Provisional Tax $200\mathrm{.}004,081\mathrm{.}96$ Cr

$($n$)**10/11/22$ Tax Refund $2022$ year $2,827\mathrm{.}791,254\mathrm{.}17$ Cr

$($o$)***20/12/22$ Ordinary shares $-12\%$ Div $28/721,866\mathrm{.}67612\mathrm{.}50$ Dr

$($n$)15/01/23$ Provisional Tax $200\mathrm{.}00412\mathrm{.}50$ Dr

$(0)25/03/23$ Provisional Tax $200\mathrm{.}00212\mathrm{.}50$ Dr

$($o$)31/03/23$ Allocation debit $291\mathrm{.}67504\mathrm{.}17$ Dr

$($p$)31/03/23$ Imputation Penalty Tax $10\%50\mathrm{.}42554\mathrm{.}59$ Dr