• ## Toll's takeover of Patrick - CGT worksheet instructions

There are a number of checks that you can make to see that your calculations are correct as you work through the worksheet. These checks are listed in the following table:

 The entry at: should equal: Comments B12 A2 B13 A8 If B13 and A8 are not the same, round B5 amounts in pencil up or down to nearest whole number until B13 and A8 are the same. B14 A7 C5 A4 If C5 is not the same as A4, round C1 amounts in pencil up or down to nearest whole number until C5 and A4 are equal.

Take the 'Total capital gains from this takeover' amount at step 3 into account in working out your 'Total current year capital gains' for label H at the Capital gains item on your tax return.

Take all capital gains and capital losses from step 3 into account when completing label A (or label V) at the Capital gains item on your tax return. You need to follow the steps in TaxPack Supplement or in Retirees TaxPack to work out label A (or label V).

Table 1 - Acccepted Patrick share values - for calculating the cost base of the Toll shares that you acquired in the takeover if you do not (or cannot) choose roll-over.

These values were worked out using the method described in Class Ruling CR 2006/60. You may use another value in your calculations; however, the Tax Office may question the basis that you used if the value in your calculations differs significantly from these values.

 Date Patrick share value 1-July-06 \$8.621 25-May-06 \$8.59 24-May-06 \$8.81 23-May-06 \$8.92 22-May-06 \$8.84 19-May-06 \$8.87 18-May-06 \$8.80 17-May-06 \$8.91 16-May-06 \$8.89 15-May-06 \$8.91 12-May-06 \$9.07 11-May-06 \$9.12 10-May-06 \$8.90 9-May-06 \$8.78 8-May-06 \$8.90 5-May-06 \$8.98 4-May-06 \$8.70 3-May-06 \$8.72 2-May-06 \$8.56 1-May-06 \$8.58 Date Patrick share value 28-Apr-06 \$8.52 27-Apr-06 \$8.49 26-Apr-06 \$8.53 25-Apr-06 \$8.58 24-Apr-06 \$8.58 21-Apr-06 \$8.71 20-Apr-06 \$8.70 19-Apr-06 \$8.59 18-Apr-06 \$8.61 17-Apr-06 \$8.03 14-Apr-06 \$8.03 13-Apr-06 \$8.03 12-Apr-06 \$8.06 11-Apr-06 \$8.02 10-Apr-06 \$8.00 7-Apr-06 \$8.08 6-Apr-06 \$8.08 5-Apr-06 \$8.08 4-Apr-06 \$8.08 3-Apr-06 \$8.05 Date Patrick share value 31-Mar-06 \$8.06 30-Mar-06 \$8.12 29-Mar-06 \$8.15 28-Mar-06 \$8.18 27-Mar-06 \$8.15 24-Mar-06 \$8.14 23-Mar-06 \$8.14 22-Mar-06 \$8.06 21-Mar-06 \$8.03 20-Mar-06 \$8.06 17-Mar-06 \$8.01 16-Mar-06 \$7.93 15-Mar-06 \$7.90 14-Mar-06 \$7.83 13-Mar-06 \$7.86 10-Mar-06 \$6.98 9-Mar-06 \$7.00 8-Mar-06 \$6.93 7-Mar-06 \$6.84 6-Mar-06 \$6.91 3-Mar-06 \$6.97 2-Mar-06 \$6.95 1-Mar-06 \$6.86 Date Patrick share value 28-Feb-06 \$6.85 27-Feb-06 \$6.8324 24-Feb-06 \$6.73 23-Feb-06 \$6.80 22-Feb-06 \$6.72 21-Feb-06 \$6.78 20-Feb-06 \$6.68 17-Feb-06 \$6.71 16-Feb-06 \$6.65 15-Feb-06 \$6.68 14-Feb-06 \$6.79 13-Feb-06 \$6.86 10-Feb-06 \$6.90 9-Feb-06 \$6.58 8-Feb-06 \$6.34 7-Feb-06 \$6.48 6-Feb-06 \$6.50 3-Feb-06 \$6.57 2-Feb-06 \$6.61 1-Feb-06 \$6.66 Date Patrick share value 31-Jan-06 \$6.80 30-Jan-06 \$6.80 27-Jan-06 \$6.83 26-Jan-06 \$6.84 25-Jan-06 \$6.84 24-Jan-06 \$6.84 23-Jan-06 \$6.90 20-Jan-06 \$6.97 19-Jan-06 \$6.93 18-Jan-06 \$6.7819 17-Jan-06 \$7.27 16-Jan-06 \$7.20 13-Jan-06 \$7.30 12-Jan-06 \$7.30 11-Jan-06 \$7.22 10-Jan-06 \$7.20 9-Jan-06 \$7.29 6-Jan-06 \$7.37 5-Jan-06 \$7.48 4-Jan-06 \$7.44 3-Jan-06 \$7.42 2-Jan-06 \$7.40 Date Patrick share value 30-Dec-05 \$7.40 29-Dec-05 \$7.40 28-Dec-05 \$7.37 27-Dec-05 \$7.36 26-Dec-05 \$7.36 23-Dec-05 \$7.36 22-Dec-05 \$7.34 21-Dec-05 \$7.28 20-Dec-05 \$7.17 19-Dec-05 \$7.20 16-Dec-05 \$7.27 15-Dec-05 \$7.31 14-Dec-05 \$7.33 13-Dec-05 \$7.27 12-Dec-05 \$7.27 9-Dec-05 \$7.12 8-Dec-05 \$7.16 7-Dec-05 \$7.31 6-Dec-05 \$7.25 5-Dec-05 \$7.13 2-Dec-05 \$7.44 1-Dec-05 \$7.34 Date Patrick share value 30-Nov-05 \$7.32 29-Nov-05 \$7.26 28-Nov-05 \$7.35 25-Nov-05 \$7.23 24-Nov-05 \$7.14 23-Nov-05 \$7.14 22-Nov-05 \$7.15 21-Nov-05 \$7.27 18-Nov-05 \$7.35 17-Nov-05 \$7.25 16-Nov-05 \$7.16 15-Nov-05 \$7.07 14-Nov-05 \$7.18 11-Nov-05 \$7.20 10-Nov-05 \$7.15 9-Nov-05 \$6.94 8-Nov-05 \$6.87 7-Nov-05 \$6.72 4-Nov-05 \$6.72 3-Nov-05 \$6.78 2-Nov-05 \$6.77 1-Nov-05 \$6.79 Date Patrick share value 31-Oct-05 \$6.83 28-Oct-05 \$6.78 27-Oct-05 \$6.77 26-Oct-05 \$6.70 25-Oct-05 \$6.66 24-Oct-05 \$6.64 21-Oct-05 \$6.66 20-Oct-05 \$6.65 19-Oct-05 \$6.58 18-Oct-05 \$6.62 17-Oct-05 \$6.52 14-Oct-05 \$6.53 13-Oct-05 \$6.53 12-Oct-05 \$6.53 11-Oct-05 \$6.56 10-Oct-05 \$6.64 7-Oct-05 \$6.63 6-Oct-05 \$6.60 5-Oct-05 \$6.62 4-Oct-05 \$6.69 3-Oct-05 \$6.73 30-Sep-05 \$6.89 29-Sep-05 \$6.91

Note: If the date that you accepted the Toll offer for your Patrick shares is before 25 May 2006, and is not listed in the table, use the value for the closest date before you accepted the offer. If you did not accept the offer by 7.00pm 25 May 2006, your shares were compulsorily acquired; in this case use the 1 July value.

1. Use this value if you did not accept the Toll offer for your shares before the offer closed.

Table 2 - Accepted Toll share values - for calculating capital gains (or losses) from the takeover.

These values were worked out using the method described in Class Ruling CR 2006/60. You may use another value in your calculations; however, the Tax Office may question the basis that you used if the value in your calculations differs significantly from these values.

 Date Toll share value 1-July-06 \$14.051 25-May-06 \$14.60 24-May-06 \$14.70 23-May-06 \$14.75 22-May-06 \$14.64 19-May-06 \$14.70 18-May-06 \$14.60 17-May-06 \$14.79 16-May-06 \$14.75 15-May-06 \$14.85 12-May-06 \$15.33 11-May-06 \$15.41 10-May-06 \$15.00 9-May-06 \$14.58 8-May-06 \$13.3512 5-May-06 \$13.10 4-May-06 \$13.77 3-May-06 \$13.94 2-May-06 \$13.85 1-May-06 \$14.08 Date Toll share value 28-Apr-06 \$13.98 27-Apr-06 \$13.93 26-Apr-06 \$14.07 25-Apr-06 \$14.17 24-Apr-06 \$14.17 21-Apr-06 \$14.47 20-Apr-06 \$14.43 19-Apr-06 \$14.18 18-Apr-06 \$14.33 17-Apr-06 \$13.15 14-Apr-06 \$13.15 13-Apr-06 \$13.15 12-Apr-06 \$13.22 11-Apr-06 \$13.44 10-Apr-06 \$13.30 7-Apr-06 \$13.60 6-Apr-06 \$13.46 5-Apr-06 \$13.29 4-Apr-06 \$13.25 3-Apr-06 \$13.30 Date Toll share value 31-Mar-06 \$13.10 30-Mar-06 \$13.24 29-Mar-06 \$13.52 28-Mar-06 \$13.36 27-Mar-06 \$13.85 24-Mar-06 \$13.98 23-Mar-06 \$14.25 22-Mar-06 \$14.05 21-Mar-06 \$13.78 20-Mar-06 \$13.81 17-Mar-06 \$14.05 16-Mar-06 \$13.62 15-Mar-06 \$13.36 14-Mar-06 \$13.57 13-Mar-06 \$14.4230 10-Mar-06 \$12.95 9-Mar-06 \$12.95 8-Mar-06 \$12.53 7-Mar-06 \$12.38 6-Mar-06 \$12.15 3-Mar-06 \$11.72 2-Mar-06 \$11.70 1-Mar-06 \$11.66 Date Toll share value 28-Feb-06 \$11.68 27-Feb-06 \$11.60 24-Feb-06 \$11.35 23-Feb-06 \$11.28 22-Feb-06 \$11.05 21-Feb-06 \$11.08 20-Feb-06 \$10.90 17-Feb-06 \$10.75 16-Feb-06 \$10.88 15-Feb-06 \$11.00 14-Feb-06 \$11.32 13-Feb-06 \$11.44 10-Feb-06 \$11.30 9-Feb-06 \$11.15 8-Feb-06 \$10.78 7-Feb-06 \$10.80 6-Feb-06 \$10.49 3-Feb-06 \$10.85 2-Feb-06 \$11.20 1-Feb-06 \$11.44 Date Toll share value 31-Jan-06 \$11.33 30-Jan-06 \$11.50 27-Jan-06 \$11.67 26-Jan-06 \$11.40 25-Jan-06 \$11.40 24-Jan-06 \$11.40 23-Jan-06 \$11.95 20-Jan-06 \$11.99 19-Jan-06 \$12.15 18-Jan-06 \$13.0548 17-Jan-06 \$14.15 16-Jan-06 \$13.91 13-Jan-06 \$14.08 12-Jan-06 \$14.18 11-Jan-06 \$13.97 10-Jan-06 \$14.01 9-Jan-06 \$14.25 6-Jan-06 \$14.48 5-Jan-06 \$14.72 4-Jan-06 \$14.90 3-Jan-06 \$14.91 2-Jan-06 \$14.90 Date Toll share value 30-Dec-05 \$14.90 29-Dec-05 \$14.79 28-Dec-05 \$14.74 27-Dec-05 \$14.70 26-Dec-05 \$14.70 23-Dec-05 \$14.70 22-Dec-05 \$14.61 21-Dec-05 \$14.63 20-Dec-05 \$14.33 19-Dec-05 \$14.46 16-Dec-05 \$14.62 15-Dec-05 \$14.55 14-Dec-05 \$14.40 13-Dec-05 \$14.40 12-Dec-05 \$14.21 9-Dec-05 \$14.14 8-Dec-05 \$14.20 7-Dec-05 \$14.31 6-Dec-05 \$14.24 5-Dec-05 \$14.13 2-Dec-05 \$13.92 1-Dec-05 \$13.80 Date Toll share value 30-Nov-05 \$13.88 29-Nov-05 \$13.71 28-Nov-05 \$13.60 25-Nov-05 \$13.40 24-Nov-05 \$13.46 23-Nov-05 \$13.63 22-Nov-05 \$13.70 21-Nov-05 \$13.72 18-Nov-05 \$13.79 17-Nov-05 \$13.56 16-Nov-05 \$13.70 15-Nov-05 \$13.50 14-Nov-05 \$13.48 11-Nov-05 \$13.09 10-Nov-05 \$12.90 9-Nov-05 \$12.78 8-Nov-05 \$12.82 7-Nov-05 \$12.80 4-Nov-05 \$12.70 3-Nov-05 \$12.61 2-Nov-05 \$12.55 1-Nov-05 \$12.53 Date Toll share value 31-Oct-05 \$12.50 28-Oct-05 \$12.44 27-Oct-05 \$12.65 26-Oct-05 \$12.38 25-Oct-05 \$12.13 24-Oct-05 \$12.10 21-Oct-05 \$11.92 20-Oct-05 \$12.06 19-Oct-05 \$12.21 18-Oct-05 \$12.40 17-Oct-05 \$12.13 14-Oct-05 \$12.35 13-Oct-05 \$12.60 12-Oct-05 \$12.70 11-Oct-05 \$12.72 10-Oct-05 \$12.98 7-Oct-05 \$13.04 6-Oct-05 \$13.14 5-Oct-05 \$13.30 4-Oct-05 \$13.61 3-Oct-05 \$13.68 30-Sep-05 \$13.90 29-Sep-05 \$14.09

Note: If the date that you accepted the Toll offer for your Patrick shares is before 25 May 2006, and is not listed in the table, use the value for the closest date before you accepted the offer. you did not accept the offer by 7.00pm 25 May 2006, your shares were compulsorily acquired; in this case use the 1 July value.

1. Use this value if you did not accept the Toll offer for your shares before the offer closed.