Chapter B3 Additional Information for shares and units

Warning:

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

This chapter briefly explains less common situations for personal investors, including:

• rights or options
• stapled securities
• non-assessable payments
• share buy-backs
• takeovers and mergers
• demergers
• dividend reinvestment plans
• bonus shares and bonus units, and
• dividends paid by listed investment companies (LIC) that include a LIC capital gain.