• Where original shares or units were acquired before 20 September 1985
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    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    You may have acquired the original shares or units before 20 September 1985 and paid nothing for the issue of the rights or options. In this case, the first element of the cost base or reduced cost base for the shares or units you acquire on exercising your rights or options is the sum of the market value of the rights or options at the time you exercise them and the amount you pay for the shares or units.

    Last modified: 06 Oct 2009QC 27417