Consolidated entity disclosure statement

Basis of preparation

This consolidated entity disclosure statement (CEDS) has been prepared in accordance with the Corporations Act 2001 (Cth) and includes information for each entity that was part of the consolidated entity as at the end of the financial year in accordance with AASB 10 Consolidated Financial Statements.

			Tax residency
Name of entity¹	Country of incorporation	Ownership interest held by the Group (%)	Australian or foreign	Foreign jurisdiction(s)
Telix Pharmaceuticals Ltd²	Australia	100	Australian	N/A
Telix Pharmaceuticals (Innovations) Pty Ltd²	Australia	100	Australian	N/A
Telix Pharmaceuticals Holdings Pty Limited²	Australia	100	Australian	N/A
Telix Pharmaceuticals International Holdings Pty Ltd²	Australia	100	Australian	N/A
Telix Pharmaceuticals Australia Holdings Pty Ltd²	Australia	100	Australian	N/A
Telix Pharmaceuticals (ANZ) Pty Ltd²	Australia	100	Australian	N/A
Telix Pharmaceuticals (Corporate) Pty Ltd²	Australia	100	Australian	N/A
Telix Pharmaceuticals (Belgium) SRL	Belgium	100	Foreign	Belgium
Telix Innovations SA	Belgium	100	Foreign	Belgium
Telix Innovations Rph Participacoes Ltda	Brazil	51	Foreign	Brazil
Telix Pharmaceuticals (Canada) Inc.	Canada	100	Foreign	Canada
Telix ARTMS Inc.	Canada	100	Foreign	Canada
Telix Pharmaceuticals (France) SAS	France	100	Foreign	France
Telix Pharmaceuticals (Germany) GmbH	Germany	100	Foreign	Germany
Rhine Pharma GmbH³	Germany	100	Foreign	Germany
Therapeia GmbH & Co. KG	Germany	100	Foreign	Germany
Therapeia Verwaltungs-GmbH	Germany	100	Foreign	Germany
Dedicaid GmbH⁴	Austria	100	Australian	Austria
Telix Pharma Japan KK	Japan	100	Foreign	Japan
Telix Pharmaceuticals (NZ) Limited	New Zealand	100	Australian	New Zealand
Telix Pharmaceuticals (Singapore) Pte Ltd	Singapore	100	Australian	Singapore
Telix Pharmaceuticals (Switzerland) GmbH	Switzerland	100	Foreign	Switzerland
Telix Pharmaceuticals (UK) Ltd	United Kingdom	100	Australian	United Kingdom
Lightpoint Surgical Ltd	United Kingdom	100	Foreign	United Kingdom
Lightpoint Surgical Spain S.L. (Lightpoint Medical Espana SLU)	Spain	100	Foreign	Spain
Telix Pharmaceuticals (US) Inc.	USA	100	Foreign	USA
Telix Optimal Tracers, LLC	USA	100	Foreign	USA
Telix IsoTherapeutics Group, Inc.	USA	100	Foreign	USA
Telix QSAM, Inc.	USA	100	Foreign	USA
QSAM Therapeutics Inc.	USA	100	Foreign	USA
ARTMS US, Inc.	USA	100	Foreign	USA
1. All entities are corporate entities. 2. Denotes an entity that is a party to a deed of cross guarantee, refer to note 38 for further information. 3. The Group plans to spin off this entity and has granted options to certain third parties to acquire an economic interest in the entity once key milestones are achieved. 4. The Group has initiated liquidation of this entity, with the assets to be transferred to Lightpoint Surgical Ltd.

Determination of tax residency

Section 295 (3A)(vi) of the Corporations Act 2001 defines tax residency as having the meaning in the Income Tax Assessment Act 1997. The determination of tax residency involves judgement as it can be fact dependent and subject to interpretation, requiring consideration of matters such as location of central management and control or place of effective management.

The rules and guidance in respect of tax residency have been applied in good faith. 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 Tax Commissioner’s public guidance in Tax Ruling TR 2018/5.
Foreign tax residency: The consolidated entity has applied current legislation, judicial precedent and practice in the determination of foreign tax residency.