SABMiller, the international brewer, will have to raise its takeover offer for rival Foster’s by A$582m (£368.4m), after a tax ruling by the Australian tax authorities questioned the structure of the planned deal. Foster’s said that its shareholders would now receive A$5.40 per shares in the proposed transaction to make up for the loss of a 30 cents capital return that was due to be included. A company statement said: “Foster's today announces that, after discussions with the Australian Taxation Office over recent weeks it has not been able to obtain, on terms satisfactory to both Foster's and SABMiller, a class ruling from the Australian Commissioner of Taxation in relation to the capital return proposed as part of the transaction with SABMiller,” In September, the two brewers agreed a A$5.10 a share takeover deal which valued Foster’s at A$9.9bn. Yesterday, SABMiller announced it had grown UK lager volumes by 6% in the six months to 30 September, despite the difficult comparatives with the 2010 football World Cup. The company saw group revenue rise 10% to US$15,688m, with ebita also up 10% to US$2,701m. Adjusted profit before tax increased 13% to US$2,457m, with adjusted earnings up 11% to US$1,633m.