Your Westfield America Trust units were consolidated as the first step of the staple. After consolidation you held 0.15 units for every pre-existing unit (rounded up to the next whole number). There are no direct tax effects from this consolidation. If you acquired your units in more than one transaction, you may need to round the consolidated units and adjust the cost bases for the parcels. A fact sheet on how to do this will be available shortly.
You then received a non-assessable payment which reduced the cost base of your consolidated Westfield America Trust units and may result in a capital gain to you.
Finally you must work out the cost base of each element of your new stapled securities.