• Section 4: Cost base of your Viterra CDIs

    In this section, you work out the cost base of your new Viterra CDIs.

    If you elected to receive Viterra shares not Viterra CDIs, complete section 3, then skip this section.

    Column 12: Acquisition date

    For the purposes of scrip-for-scrip rollover and the 12-month rule, you are taken to have acquired your Viterra CDIs on the date you acquired your original ABB Grain shares. Copy the date from column 2 into column 12.

    Column 13: Number of Viterra CDIs received

    Check the holding statement you received from Viterra and enter the total number of Viterra CDIs you received in the total box at the bottom of column 13.

    Use the following table to work out the number of Viterra CDIs you received for each parcel of ABB Grain shares:

    Option

    Number of Viterra CDIs

    Standard

    Column 3 (number of ABB Grain shares) x 0.4531

    Maximum scrip

    Column 3 (number of ABB Grain shares) x 56.33% x 0.9062

    Round down each answer to a full number and enter the results in column 13.

    Add up the figures in column 13 and compare your answer to the number you have in the total box (from your holding statement). If the figures do not match, adjust the rounding of individual parcels to make them add up to the number on your holding statement.

    Attention

    Column 13 must match the total on the holding statement you received from Viterra. Any adjustment you make to your individual parcels must be done on a reasonable basis.

    End of attention

    Column 14: Cost base of your Viterra CDIs

    The cost base of the Viterra CDIs you received is a percentage or proportion of the cost base of your ABB Grain shares (also referred to as the relevant proportion of the cost base).

    Work out the cost base of your Viterra CDIs using the following table:

    Option

    Relevant proportion

    Standard

    Column 4 (cost base of parcel) x 52.71%

    Maximum scrip

    Column 4 (cost base of parcel) x 56.33%

    Enter the results in column 14.

    You have finished the worksheet

    Attention

    Record keeping

    Keep this worksheet with your CGT records.

    End of attention
      Last modified: 21 Mar 2013QC 27251