On 7 January 2011, CSR announced that it will return capital to shareholders who held CSR shares at close of business on 16 February 2011. The return of capital of $0.4357 per share was paid on 3 March 2011. The return of capital to shareholders is not a dividend.
The payments of an interim (3 cents per share) and special dividend (9.13 cents per share) on 10 December 2010 and 2 February 2011 respectively are assessable income.
The class ruling describes the capital gain consequences of the return of capital.