Cue Energy Resources Limited Consolidated entity disclosure statement 30 June 2024 59 Consolidated entity disclosure statement Tax residency Entity name Entity type Place formed or incorporated % of share capital held directly or indirectly Australian or foreign Foreign Jurisdiction Cue Energy Resources Limited Body corporate Australia - Australia N/A Cue Mahato Pty Ltd Body corporate Australia 100.00% Australia** N/A Cue Mahakam Hilir Pty Ltd Body corporate Australia 100.00% Australia** N/A Cue Kalimantan Pte Ltd* Body corporate Singapore 100.00% Foreign Singapore Cue (Ashmore Cartier) Pty Ltd Body corporate Australia 100.00% Australia** N/A Cue Sampang Pty Ltd Body corporate Australia 100.00% Australia** N/A Cue Taranaki Pty Ltd Body corporate Australia 100.00% Australia** N/A Cue Exploration Pty Ltd Body corporate Australia 100.00% Australia** N/A Cue Palm Valley Pty Ltd Body corporate Australia 100.00% Australia** N/A Cue Mereenie Pty Ltd Body corporate Australia 100.00% Australia** N/A Cue Dingo Pty Ltd Body corporate Australia 100.00% Australia** N/A * Shares held by Cue Mahakam Hilir Pty Ltd. ** This entity is part of a tax-consolidated group under Australian taxation law, for which Cue Energy Resources Limited is the head entity. Key assumptions and judgements Determination of Tax Residence Section 295 (3A) of the Corporation Acts 2001 requires that the tax residency of each entity which is included in the Consolidated entity disclosure statement (CEDS) be disclosed. In the context of an entity which was an Australian resident, “Australian resident" has the meaning provided in the Income Tax Assessment Act 1997. In determining tax residency, the consolidated entity has applied the following interpretations: Australian tax residency The consolidated entity has applied current legislation and judicial precedent, including having regard to the Commissioner of Taxation's public guidance in Tax Ruling TR 2018/5. Foreign tax residency The consolidated entity has applied current legislation and where available judicial precedent in the determination of foreign tax residency. 73 Cue Energy Resources Limited Annual Report 2024
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