(Adds source in headline)
Dec 21 (Reuters) - Caltex Australia Ltd CTX.AX :
* STRATEGIC PARTNERSHIP INCLUDING 20 PCT INTEREST IN SEAOIL
* 20 PCT EQUITY INTEREST IN SEAOIL PHILIPPINES IS BEING ACQUIRED FOR CONSIDERATION OF ABOUT A$115 MILLION
* DEAL EXPECTED TO BE EPS ACCRETIVE AND GENERATE RETURNS ABOVE COST OF CAPITAL IN ITS FIRST FULL YEAR OF OWNERSHIP