** Qantas Airways QAN.AX jumps as much as 13.6% to all-time high of A$12.62; among top gainers on ASX 200 index .AXJO

** Australia's flag carrier reports second-best FY underlying pre-tax earnings on record at A$2.39 bln ($1.55 bln), beating consensus estimate

** Announces highest full-year dividend payout in 17 years

** Declares special dividend of 9.9 Au cents

** YTD, QAN gains 41.5%

($1 = A$1.5389)

(Reporting by Himanshi Akhand in Bengaluru)

((Himanshi.Akhand@thomsonreuters.com;))