BPR BOOKLET

BPR Investments Pty Ltd is a Company that injects funds for a couple of di�erent investments in Asia. “HSD” High Speed Diesel for Ship Fuelling is currently the main investment as it has a proven record. Ships move from port to port through Asia, returning to a central port monthly. We refuel these Ships.

We hold 3 to 12 payment period contracts for various supplies at various levels of investment.

The second investment is in a secure project extracting thousands of tonnes of Nickel Slag from Mine to Port. This is at least a 3 year + contract however we o�er 3 to 12 payment period investor windows. The Supply of all slag has been purchased on a 100% fixed rate meaning we simply supply funds for the loading and delivery to Port only. Guaranteed returns of 4% per period.

Our Head Company is Asia based. It is a downstream oil trading company operating within the greater areas of Asia and provides solutions for busi-nesses in need of quality refined oil supply. The scope of the services ranges from securing quality and cost-friendly sources, logistics and transporta-tion management, and the successful and timely delivery of our products right to your doorstep.

ABOUT

BPR Investments Pty Ltd has its Australian o�ice at 6/25 Discovery Drive North Lakes, Qld Australia 4509.

BPR is the direct link between Australia and Asia in order to secure these extremely lucrative deals. The directors and associates invest heavily and are now allowing hand picked investors to invest along side them. It’s all about growing personal wealth and ease of returns. BPR provides a simple yet very e�ective way to achieve your financial dreams. Investors supply funds to BPR and receive their returns through the same. This includes initial principle and interest payments for the investment

INTRODUCTION

BPR Investments Pty Ltd is a Company that injects funds for a couple of di�erent investments in Asia. “HSD” High Speed Diesel for Ship Fuelling is currently the main investment as it has a proven record. Ships move from port to port through Asia, returning to a central port monthly. We refuel these Ships.

We hold 3 to 12 payment period contracts for various supplies at various levels of investment.

The second investment is in a secure project extracting thousands of tonnes of Nickel Slag from Mine to Port. This is at least a 3 year + contract however we o�er 3 to 12 payment period investor windows. The Supply of all slag has been purchased on a 100% fixed rate meaning we simply supply funds for the loading and delivery to Port only. Guaranteed returns of 4% per period.

Our Head Company is Asia based. It is a downstream oil trading company operating within the greater areas of Asia and provides solutions for busi-nesses in need of quality refined oil supply. The scope of the services ranges from securing quality and cost-friendly sources, logistics and transporta-tion management, and the successful and timely delivery of our products right to your doorstep.

ABOUT

BPR Investments Pty Ltd has its Australian o�ice at 6/25 Discovery Drive North Lakes, Qld Australia 4509.

BPR is the direct link between Australia and Asia in order to secure these extremely lucrative deals. The directors and associates invest heavily and are now allowing hand picked investors to invest along side them. It’s all about growing personal wealth and ease of returns. BPR provides a simple yet very e�ective way to achieve your financial dreams. Investors supply funds to BPR and receive their returns through the same. This includes initial principle and interest payments for the investment

INTRODUCTION

Brett Mason – Director

A true entrepreneur, Brett has been in business since 1998, Invented MassBloc and sold licenses for NZ and Australia. Brett has been selling for 25+ years and has invested in over 20 start-ups throughout Silicon Valley, New York, London and Italy. Together with Paul they have a team of 28 selling and Managing over 1250 properties in Brisbane Australia. Brett’s focus within BPR is heading up the Asia investment group and is extremely passionate about forward thinking and growing wealth from the right opportunities and the right people in all aspects of the business. No degrees and a drop out at school – a real thinker and success.

Paul Considine – Director

Paul has extensive experience and a passion for structure. Gaining a Bachelor of Arts from Auckland University. Paul previously worked solidly within the Management team at Coca-Cola New Zealand and the USA. A�er 14 years within the distribution/logistics side, he decided to join forces to own grow and manage a large real estate o�ice in Brisbane. His success in building a business to manage over 1250 properties proves his leadership is precise. Paul is all about the right structure and business decision-making. Success is the only option and the only way forward for all involved in this business.

Andrew Michell – Chief of Finance

Andrew relishes in finance having graduated from Queensland University of Technology with a degree in Business & twin majors in Accounting and Finance. Demonstrated further by completing a Graduate Certificate in commerce and soon to be completed, Masters of Commerce from the University of New England. Gaining professional recognition, Andrew is also a member of the Institute of Public Accountants. Through strategic finan-cial management, Andrew can problem solve and shine the way forward

THE BOARD

Paul has extensive experience and a passion for structure. Gaining a Bachelor of Arts from for structure. Gaining a Bachelor of Arts from Auckland University. Paul previously worked Auckland University. Paul previously worked solidly within the Management team at solidly within the Management team at Coca-Cola New Zealand and the USA. A�er 14 Coca-Cola New Zealand and the USA. A�er 14 years within the distribution/logistics side, he years within the distribution/logistics side, he decided to join forces to own grow and decided to join forces to own grow and manage a large real estate o�ice in Brisbane. manage a large real estate o�ice in Brisbane. His success in building a business to manage His success in building a business to manage over 1250 properties proves his leadership is over 1250 properties proves his leadership is over 1250 properties proves his leadership is over 1250 properties proves his leadership is over 1250 properties proves his leadership is precise. Paul is all about the right structure precise. Paul is all about the right structure and business decision-making. Success is the and business decision-making. Success is the only option and the only way forward for all only option and the only way forward for all

Andrew Michell – Chief of FinanceAndrew Michell – Chief of FinanceAndrew Michell – Chief of Finance

Andrew relishes in finance having graduated Andrew relishes in finance having graduated Andrew relishes in finance having graduated Andrew relishes in finance having graduated from Queensland University of Technology from Queensland University of Technology from Queensland University of Technology from Queensland University of Technology with a degree in Business & twin majors in with a degree in Business & twin majors in with a degree in Business & twin majors in with a degree in Business & twin majors in Accounting and Finance. Demonstrated Accounting and Finance. Demonstrated Accounting and Finance. Demonstrated Accounting and Finance. Demonstrated further by completing a Graduate Certificate in further by completing a Graduate Certificate in further by completing a Graduate Certificate in commerce and soon to be completed, Masters commerce and soon to be completed, Masters commerce and soon to be completed, Masters of Commerce from the University of New of Commerce from the University of New of Commerce from the University of New England. Gaining professional recognition, England. Gaining professional recognition, England. Gaining professional recognition, England. Gaining professional recognition, Andrew is also a member of the Institute of Andrew is also a member of the Institute of Andrew is also a member of the Institute of Andrew is also a member of the Institute of Andrew is also a member of the Institute of Public Accountants. Through strategic finanPublic Accountants. Through strategic finanPublic Accountants. Through strategic finanPublic Accountants. Through strategic finanPublic Accountants. Through strategic finanPublic Accountants. Through strategic finan-cial management, Andrew can problem solve cial management, Andrew can problem solve cial management, Andrew can problem solve cial management, Andrew can problem solve cial management, Andrew can problem solve and shine the way forwardand shine the way forwardand shine the way forwardand shine the way forward


Brett Mason – Director

A true entrepreneur, Brett has been in business since 1998, Invented MassBloc and sold licenses for NZ and Australia. Brett has been selling for 25+ years and has invested in over 20 start-ups throughout Silicon Valley, New York, London and Italy. Together with Paul they have a team of 28 selling and Managing over 1250 properties in Brisbane Australia. Brett’s focus within BPR is heading up the Asia investment group and is extremely passionate about forward thinking and growing wealth from the right opportunities and the right people in all aspects of the business. No degrees and a drop out at school – a real thinker and success.

Paul Considine – Director

Paul has extensive experience and a passion for structure. Gaining a Bachelor of Arts from Auckland University. Paul previously worked solidly within the Management team at Coca-Cola New Zealand and the USA. A�er 14 years within the distribution/logistics side, he decided to join forces to own grow and manage a large real estate o�ice in Brisbane. His success in building a business to manage over 1250 properties proves his leadership is precise. Paul is all about the right structure and business decision-making. Success is the only option and the only way forward for all involved in this business.

Andrew Michell – Chief of Finance

Andrew relishes in finance having graduated from Queensland University of Technology with a degree in Business & twin majors in Accounting and Finance. Demonstrated further by completing a Graduate Certificate in commerce and soon to be completed, Masters of Commerce from the University of New England. Gaining professional recognition, Andrew is also a member of the Institute of Public Accountants. Through strategic finan-cial management, Andrew can problem solve and shine the way forward

THE BOARD

Paul has extensive experience and a passion for structure. Gaining a Bachelor of Arts from for structure. Gaining a Bachelor of Arts from Auckland University. Paul previously worked Auckland University. Paul previously worked solidly within the Management team at solidly within the Management team at Coca-Cola New Zealand and the USA. A�er 14 Coca-Cola New Zealand and the USA. A�er 14 years within the distribution/logistics side, he years within the distribution/logistics side, he decided to join forces to own grow and decided to join forces to own grow and manage a large real estate o�ice in Brisbane. manage a large real estate o�ice in Brisbane. His success in building a business to manage His success in building a business to manage over 1250 properties proves his leadership is over 1250 properties proves his leadership is over 1250 properties proves his leadership is over 1250 properties proves his leadership is over 1250 properties proves his leadership is precise. Paul is all about the right structure precise. Paul is all about the right structure and business decision-making. Success is the and business decision-making. Success is the only option and the only way forward for all only option and the only way forward for all


Andrew relishes in finance having graduated Andrew relishes in finance having graduated Andrew relishes in finance having graduated Andrew relishes in finance having graduated from Queensland University of Technology from Queensland University of Technology from Queensland University of Technology from Queensland University of Technology with a degree in Business & twin majors in with a degree in Business & twin majors in with a degree in Business & twin majors in with a degree in Business & twin majors in Accounting and Finance. Demonstrated Accounting and Finance. Demonstrated Accounting and Finance. Demonstrated Accounting and Finance. Demonstrated further by completing a Graduate Certificate in further by completing a Graduate Certificate in further by completing a Graduate Certificate in commerce and soon to be completed, Masters commerce and soon to be completed, Masters commerce and soon to be completed, Masters of Commerce from the University of New of Commerce from the University of New of Commerce from the University of New England. Gaining professional recognition, England. Gaining professional recognition, England. Gaining professional recognition, England. Gaining professional recognition, Andrew is also a member of the Institute of Andrew is also a member of the Institute of Andrew is also a member of the Institute of Andrew is also a member of the Institute of Andrew is also a member of the Institute of Public Accountants. Through strategic finanPublic Accountants. Through strategic finanPublic Accountants. Through strategic finanPublic Accountants. Through strategic finanPublic Accountants. Through strategic finanPublic Accountants. Through strategic finan-cial management, Andrew can problem solve cial management, Andrew can problem solve cial management, Andrew can problem solve cial management, Andrew can problem solve cial management, Andrew can problem solve and shine the way forwardand shine the way forwardand shine the way forwardand shine the way forward


on the principle balance as specified below.

Prepayment. Borrower may prepay all or any part of the principal without penalty. Prepayment. Borrower may prepay all or any part of the principal without penalty. Prepayment. Borrower may prepay all or any part of the principal without penalty.

[SAMPLE ONLY]

[SAMPLE ONLY]

[SAMPLE ONLY]HOW IT WORKS6/25 Discovery Drive, North Lakes Q 4509

PO Box 635, North Lakes Q 4509P: 07 3491 7180

Promissory NoteBORROWER:

Note Number

LENDER:

JAFA ENTERPRISES AUST PTY LTD A.C.N: 150 998 002

Promise to Pay.

Installments.

Application of Payments.

Security.

Prepayments.

Dated.

Signed in accordance with section 127(1)(a) of the Corporations Act 2001

Signature of Director Name of Director

BPR INVESTMENTS PTY LTD A.C.N. 610 678 352(Incorporated under the Corporations Act 2001 in the State of Queensland)

SHOP 6, 25 DISCOVERY DRIVE, NORTH LAKES, QLD, 4509

1

JAFA ENTERPRISES AUST PTY LTD A.C.N: 150 998 002(Incorporated under the Corporations Act 2001 in the State of Queensland)


For value received, BPR Investments Pty Ltd (Borrower) promises to pay JAFA Enterprises Aust Pty Ltd (Lender) $100,000.00 and interest at the periodic rate of 4% on the principal balance as specified below.

Schedule of payments shall be as follows;$4,000.00 23 May 2016 $4,000.00 27 June 2016 $104,000.00 28 July 2016

Payments will be applied first to interest and then to principal.

Borrower may prepay all or any part of the principal without penalty.

This is an unsecured note.

1 January 2016

Executed for and on behalf of BPR INVESTMENTS PTY LTD A.C.N. 610 678 352by authority of the Directors:

BPR Investments Pty Ltd (BPR) issues promissory notes to investors once funds received and allotments have taken place. The first payment of interest then occurs up to 40 days a�er allotment and every 40 days a�er that up until maturity. Upon maturity the funds can be returned in full, or if arranged prior by way of a signed agreement, rolled over into a new investment. BPR will request the investors decision and send out the notification when the time is due. From the date of the notification sent, investors have five (5) days to have the form returned. The new investment would create a new promise and therefore new note to be issued.

The allotment date generally occurs 10 days from the date the funds are required to be deposited, due to the negotiations we enter once we have a confirmed investment amount. However, upon renewal, these amounts are known as it is a continuation so allotment occurs upon maturity of the existing note.

Foreign exchange: The promissory note involves no foreign exchange risk; all interest payments and capital are paid in Australian Dollars. All foreign exchange risk is managed by BPR’s related company.

Taxes: Taxes are the responsibility of the investor. Once the tax file number has been received by the company, the full interest payment can be trans-ferred. If no tax file number is quoted, 49% of the interest payment must be withheld and transferred to the Australian Taxation O£ice (ATO). You should seek independent tax advice to determine the best structure for any investment.

on the principle balance as specified below.

Prepayment. Borrower may prepay all or any part of the principal without penalty. Prepayment. Borrower may prepay all or any part of the principal without penalty. Prepayment. Borrower may prepay all or any part of the principal without penalty.

[SAMPLE ONLY]

[SAMPLE ONLY]

[SAMPLE ONLY]HOW IT WORKS6/25 Discovery Drive, North Lakes Q 4509

PO Box 635, North Lakes Q 4509P: 07 3491 7180

Promissory NoteBORROWER:

Note Number

LENDER:

JAFA ENTERPRISES AUST PTY LTD A.C.N: 150 998 002

Promise to Pay.

Installments.

Application of Payments.

Security.

Prepayments.

Dated.

Signed in accordance with section 127(1)(a) of the Corporations Act 2001

Signature of Director Name of Director

BPR INVESTMENTS PTY LTD A.C.N. 610 678 352(Incorporated under the Corporations Act 2001 in the State of Queensland)


1

JAFA ENTERPRISES AUST PTY LTD A.C.N: 150 998 002(Incorporated under the Corporations Act 2001 in the State of Queensland)


For value received, BPR Investments Pty Ltd (Borrower) promises to pay JAFA Enterprises Aust Pty Ltd (Lender) $100,000.00 and interest at the periodic rate of 4% on the principal balance as specified below.

Schedule of payments shall be as follows;$4,000.00 23 May 2016 $4,000.00 27 June 2016 $104,000.00 28 July 2016

Payments will be applied first to interest and then to principal.

Borrower may prepay all or any part of the principal without penalty.

This is an unsecured note.

1 January 2016

Executed for and on behalf of BPR INVESTMENTS PTY LTD A.C.N. 610 678 352by authority of the Directors:

BPR Investments Pty Ltd (BPR) issues promissory notes to investors once funds received and allotments have taken place. The first payment of interest then occurs up to 40 days a�er allotment and every 40 days a�er that up until maturity. Upon maturity the funds can be returned in full, or if arranged prior by way of a signed agreement, rolled over into a new investment. BPR will request the investors decision and send out the notification when the time is due. From the date of the notification sent, investors have five (5) days to have the form returned. The new investment would create a new promise and therefore new note to be issued.

The allotment date generally occurs 10 days from the date the funds are required to be deposited, due to the negotiations we enter once we have a confirmed investment amount. However, upon renewal, these amounts are known as it is a continuation so allotment occurs upon maturity of the existing note.

Foreign exchange: The promissory note involves no foreign exchange risk; all interest payments and capital are paid in Australian Dollars. All foreign exchange risk is managed by BPR’s related company.

Taxes: Taxes are the responsibility of the investor. Once the tax file number has been received by the company, the full interest payment can be trans-ferred. If no tax file number is quoted, 49% of the interest payment must be withheld and transferred to the Australian Taxation O£ice (ATO). You should seek independent tax advice to determine the best structure for any investment.

$100,000 AUD invested for 12 payments (4 notes) at 4%

4 April – funds transferred to BPR14 April – funds allotted by company and promissory note is issued24 May – first interest payment is made to investor of $4,000 ($100,000 x 4%)3 July – second interest payment is made to investor of $4,00012 August – final interest payment is made to investor of $4,000 and funds either with-drawn and repaid back or rolled into the next investment. If rolled;12 August – New promissory note issued by BPR (2)21 September – first interest payment is made to investor of $4,000 on second note31 October – second interest payment is made to investor of $4,000 on second note10 December – final interest payment is made to investor of $4,000 on second note and funds either withdrawn and repaid back or rolled into the next investment. If rolled;10 December – New promissory note issued by BPR (3)19 January – first interest payment is made to investor of $4,000 on third note28 February – second interest payment is made to investor of $4,000 on third note9 April – final interest payment is made to investor of $4,000 on third note and funds either withdrawn and repaid back or rolled into the next investment. If rolled;9 April – New promissory note issued by BPR (4)19 May – first interest payment is made to investor of $4,000 on fourth note28 June – second interest payment is made to investor of $4,000 on fourth note7 August – final interest payment is made to investor of $4,000 on fourth note and funds either withdrawn and repaid back or rolled into the next investment.

FAQsRETURN SCHEDULE EXAMPLE

What is a promissory note?A promissory note is an unconditional promise to pay a loan or debt as a specified date in the future. They are considered a bill of exchange. These types of arrangements are covered under the Bills of Exchange Act 1909 Cth

What about interest payments?There is no specific requirement under the act to pay interest however this forms part of the negotiated rate between the writer/issuer/borrower and the receiver/lender. All of our notes have a standard interest rate attached of 4% per payment period.

What’s my e ective annual rate?Assuming you rolled over each time then your e�ective annual rate is a minimum of 36%, which is simply 9 payments by 4%. Overtime however if rollovers are continued, 10 payments will occur due to the overlapping of days, much the same as a leap year works. However, if we can shorten allotment dates we will, which will over time increase an e�ective interest rate.

What about collateral or security?A promissory note typically does not have any collateral or security attached, making them 100% unsecured.

Are my funds invested in Australia?In short no. They are invested through an Australian company into a foreign a�iliate in Asia.

Where does my money go?BPR deposits the money into a related Australian company. This company then sends the money to Asia to be deposited into the investment. Investments range from the supply of High speed diesel, to transporting of commodities such as precious metals.

If my investment isn’t in Australia is it subject to currency conversion and risk?No. Your investment is held with BPR Investments Pty Ltd, which remains all in Australian currency. All foreign risk happens outside this company so is not subject to currency conversion. Therefore, the interest rate specified is the rate at which you receive as monthly payments.

Can I withdraw my money whenever I want?In short no. Only upon expiration of the promissory note can your invest-ment be withdrawn.

$100,000 AUD invested for 12 payments (4 notes) at 4%

4 April – funds transferred to BPR14 April – funds allotted by company and promissory note is issued24 May – first interest payment is made to investor of $4,000 ($100,000 x 4%)3 July – second interest payment is made to investor of $4,00012 August – final interest payment is made to investor of $4,000 and funds either with-drawn and repaid back or rolled into the next investment. If rolled;12 August – New promissory note issued by BPR (2)21 September – first interest payment is made to investor of $4,000 on second note31 October – second interest payment is made to investor of $4,000 on second note10 December – final interest payment is made to investor of $4,000 on second note and funds either withdrawn and repaid back or rolled into the next investment. If rolled;10 December – New promissory note issued by BPR (3)19 January – first interest payment is made to investor of $4,000 on third note28 February – second interest payment is made to investor of $4,000 on third note9 April – final interest payment is made to investor of $4,000 on third note and funds either withdrawn and repaid back or rolled into the next investment. If rolled;9 April – New promissory note issued by BPR (4)19 May – first interest payment is made to investor of $4,000 on fourth note28 June – second interest payment is made to investor of $4,000 on fourth note7 August – final interest payment is made to investor of $4,000 on fourth note and funds either withdrawn and repaid back or rolled into the next investment.

FAQsRETURN SCHEDULE EXAMPLE

What is a promissory note?A promissory note is an unconditional promise to pay a loan or debt as a specified date in the future. They are considered a bill of exchange. These types of arrangements are covered under the Bills of Exchange Act 1909 Cth

What about interest payments?There is no specific requirement under the act to pay interest however this forms part of the negotiated rate between the writer/issuer/borrower and the receiver/lender. All of our notes have a standard interest rate attached of 4% per payment period.

What’s my e ective annual rate?Assuming you rolled over each time then your e�ective annual rate is a minimum of 36%, which is simply 9 payments by 4%. Overtime however if rollovers are continued, 10 payments will occur due to the overlapping of days, much the same as a leap year works. However, if we can shorten allotment dates we will, which will over time increase an e�ective interest rate.

What about collateral or security?A promissory note typically does not have any collateral or security attached, making them 100% unsecured.

Are my funds invested in Australia?In short no. They are invested through an Australian company into a foreign a�iliate in Asia.

Where does my money go?BPR deposits the money into a related Australian company. This company then sends the money to Asia to be deposited into the investment. Investments range from the supply of High speed diesel, to transporting of commodities such as precious metals.

If my investment isn’t in Australia is it subject to currency conversion and risk?No. Your investment is held with BPR Investments Pty Ltd, which remains all in Australian currency. All foreign risk happens outside this company so is not subject to currency conversion. Therefore, the interest rate specified is the rate at which you receive as monthly payments.

Can I withdraw my money whenever I want?In short no. Only upon expiration of the promissory note can your invest-ment be withdrawn.

-

FAQs

What if it’s a life or death situation that I need my investment funds?Under some very limited and not always guaranteed circumstances can we make an exception. However, if this is granted, the current period’s interest is forfeited.

Who pays taxes?Applicable taxes are the responsibility of the investor. We will provide an interest received statement at the conclusion of the note, irrespective if the principle funds are rolled over into a new note. We don’t withhold any tax from the interest unless the investor is a foreign resident for tax purposes or is an Australian resident for tax purposes has not provided their Tax File Number. For any specific taxation advice please consult your tax advisor.

What if I’m not an Australian Resident for tax purposes?If you’re not an Australian resident for tax purposes that is quite alright. Australia has in place over 40 tax treaties with di�erent nations for which determine whether any tax holding is required. If so, then we must withhold that percentage and report it to the Australian Taxation O�ice (ATO). If you’re from a nation where no tax treaty exists, e.g. Hong Kong, then we must withhold 10% from your interest payment and report it to the ATO. Any interest withheld you are responsible for depending on your country’s taxation system.

Do I pay any management fees?No. The interest payments made to you are made in full with no attach-ment to any other withholding or fees from the company. Just like the example, it really is that simple. You may include bank fees or account keeping fees from your banking institution, however this has no part in our investment or operation.

It sounds too good to be true!Well it almost is! Through some strong relationships with our foreign a�iliates we have managed to come to an agreement that allows us to o�er this type of return.

-

FAQs

What if it’s a life or death situation that I need my investment funds?Under some very limited and not always guaranteed circumstances can we make an exception. However, if this is granted, the current period’s interest is forfeited.

Who pays taxes?Applicable taxes are the responsibility of the investor. We will provide an interest received statement at the conclusion of the note, irrespective if the principle funds are rolled over into a new note. We don’t withhold any tax from the interest unless the investor is a foreign resident for tax purposes or is an Australian resident for tax purposes has not provided their Tax File Number. For any specific taxation advice please consult your tax advisor.

What if I’m not an Australian Resident for tax purposes?If you’re not an Australian resident for tax purposes that is quite alright. Australia has in place over 40 tax treaties with di�erent nations for which determine whether any tax holding is required. If so, then we must withhold that percentage and report it to the Australian Taxation O�ice (ATO). If you’re from a nation where no tax treaty exists, e.g. Hong Kong, then we must withhold 10% from your interest payment and report it to the ATO. Any interest withheld you are responsible for depending on your country’s taxation system.

Do I pay any management fees?No. The interest payments made to you are made in full with no attach-ment to any other withholding or fees from the company. Just like the example, it really is that simple. You may include bank fees or account keeping fees from your banking institution, however this has no part in our investment or operation.

It sounds too good to be true!Well it almost is! Through some strong relationships with our foreign a�iliates we have managed to come to an agreement that allows us to o�er this type of return.

GLOSSARY OF TERMS

“Allotment date” The date at which the investment has been confirmed and from which payment dates can be set.

“Deposit date” relates to the day that the funds have been received by the company.

“Foreign Exchange” is the di�erence between foreign currencies and are either a loss or gain. It is created due to the movement of a country’s currency.

“Foreign tax withholding” the amount of interest that is subject to tax withholding from the Australian Taxation O�ice. https://www.ato.gov.au/Business/PAYG-withholding/In-detail/Foreign-resident/Withholding-from-interest-paid-to-foreign-residents/

“Maturity date” refers to the date at which the note reaches the end of its investment and the capital is returned.

“Interest” is the payment made as a result of the risk that the investment has incurred. Specified at a particular rate for a particular period.

“Collateral” another word for security. Collateral held could be a mortgage on a house for example

‘Bill of Exchange” a written order to a person making them make a specified payment to the signatory. A promissory note is a type of bill of exchange.

“writer/issuer/borrower” for the purposes of the intention means the same. This is the person or entity requiring the funds or having the money lent to them.

“receiver/lender” the opposite to the writer or lender. This person or entity lends the money to the borrower

“foreign a�iliate” an international/not Australian resident, related person or entity.

“tax advisor” a person licensed to advise on taxation laws within Australia. Most common occupation is an Accountant.

“Tax treaty” are also known as tax conventions or double taxation agreements. Refer to the below link for a list of the current tax treaties that are in place.http://www.treasury.gov.au/Policy-Topics/Taxation/Tax-Treaties/HTML/Income-Tax-Treaties

“payment period” means 40 days

Documents

BPR BOOKLET