Investment Overview

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· South Australian Government Regulated

            Primary Industries & Resources - South Australia (PIRSA)
            Aquaculture Licences AQ00029 & FA00026,27,29&30
            www.pir.sa.gov.au

· Tax Deductible Investment

Australian Taxation Office Product Ruling

· 14.62% IRR for the project @ 44.00 per kg.

· Massive Growth in Chinese Middle Class

· Project Term 7 years with Harvest returns in Years 2, 3, 5 and 7.

· Environmentally Sustainable

EPA Approved
Investment Manager is Carbon Neutral
100% organic feed
No chemicals

· Excellent Risk Mitigation

Pooled Proceeds
Certified disease free Marine Lease area
25 Years Industry Experience

· Investment Summary

Initial Investment (Application Fee)	$ 13,827
Less GST Refund*	$ 1,257
Less Income Tax Refund**	$ 5,442
Net Cost of Investment	$ 7,128

Gross Harvest Proceeds @ $44/kg	$58,882
All Costs (Including Application Fee (net of GST))	$ 44,800
Profit before Tax	$ 14,081

After Tax Profit of Investment**	$ 7,533

*Assuming GST registration **Assuming Marginal tax rate of 46.5%

The above represents an investment in the Retail Project 2009

The Product Ruling for the 2009 Project has not yet been granted. ABA expects the Product Ruling shortly. Once the Product Ruling has been granted ABA will issue a PDS for the 2009 Project. You must read the PDS in its entirety before applying for an investment in the 2009 Project.