• Appendix 2: Recent share transactions

    Attention

    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

    Company

    Details of transaction

    Amcor Ltd

    Non-assessable payment

    On 14 April 2000 Amcor shareholders received a return of capital of $1.22 for each Amcor share they held. It was applied to acquire PaperlinX shares. The return of capital is a non-assessable payment, so shareholders who received PaperlinX shares should reduce the cost base and reduced cost base of their Amcor shares by $1.22 per share.

    AMP Ltd

    Demutualisation

    Acquisition cost for AMP Ltd shares is $10.43 per share and acquisition date is 20 November 1997.

    Note: Distribution from AMP Foundation Trust

    In addition to their final dividend in April 2001, AMP shareholders received a distribution from the AMP Foundation Trust. The trust used the discount method to calculate its capital gain and this will be shown on shareholders' distribution notices as the full capital gain (the grossed-up amount) . Shareholders do not need to gross up the capital gain amount themselves.

    BHP Ltd

    Non-assessable payment

    On 31 October 2000 BHP shareholders received a return of capital of 66 cents for each BHP share held. It was applied to acquire OneSteel shares.

    The return of capital is a non-assessable payment, so shareholders who received OneSteel shares should reduce the cost base and reduced cost base of their BHP shares by $ 0.66 per share.

    Boral Ltd

    Demerger

    Origin Energy Ltd (formerly called Boral Ltd) shareholders received one new Boral Ltd share for every two old Boral Ltd shares held.

    Acquisition cost of the new Boral Ltd shares is $3.16 per share and the acquisition date is 1 March 2000.

    Coca-Cola Amatil Ltd

    Non-assessable payment

    On 23 June 1998 Coca-Cola Amatil shareholders received a return of capital of $3.86 for each Coca-Cola Amatil share they held. It was applied to acquire Coca-Cola Beverages shares.

    The return of capital is a non-assessable payment, so shareholders who received Coca-Cola Beverages shares should reduce the cost base and reduced cost base of their Coca-Cola Amatil shares by $3.86 per share

    Coca-Cola Beverages Ltd

    Demerger

    Coca-Cola Amatil Ltd shareholders were entitled to one Coca-Cola Beverages share for each Coca-Cola Amatil share held.

    Acquisition cost of Coca-Cola Beverages shares is $3.86 per share and the acquisition date is 23 June 1998.

    Commonwealth Bank of Australia Ltd

    Public share offer

    For the first instalment: Acquisition date and indexation available from 13 July 1996.

    For the final instalment: Indexation applies from the date of receipt by the trust of the payment due on 14 November 1997 or of the discounted sum paid earlier.

    Share buy-back

    The buy-back price of $27.84 included $10.00 capital proceeds and a $17.84 fully franked dividend. The disposal date was 2 April 2001.

    Lend Lease Ltd

    Share buy-back

    The buy-back price of $19.88 included $7 capital proceeds and a $12.88 fully franked dividend. The disposal date was 2 October 2000.

    NRMA Insurance Group Ltd (NIGL)

    Demutualisation

    Acquisition cost of NIGL shares allocated to shareholders is $1.78 per share. Acquisition date was 19 June 2000. For additional shares purchased through the facility, acquisition cost is $2.75 and acquisition date was 6 August 2000.

    Share buy-back

    If you sold shares that you obtained under the demutualisation, there will be no capital gains tax consequences. This is because the buy-back price was paid in June 2001 and consisted of two components:

    1. capital proceeds of $ 1.78 and

    2. a fully franked dividend equal to the balance of the buy-back price in excess of $ 1.78.

    If you sold any of the additional shares you purchased through the facility (up to 181 shares), you will make a capital loss. For example:

    Capital proceeds        $ 1.78

    Reducedcostbase      $ 2.75

    Capitalloss(pershare) $ 0.97

    If you acquired your shares by purchasing them on the stock exchange, whether you made a capital gain or capital loss will depend on the cost base of your shares.

    OneSteel Ltd

    Demerger

    BHP shareholders received one OneSteel Ltd share for every four BHP shares held.

    Acquisition cost of OneSteel shares is $2.64 per share and acquisition date is 31 October 2000.

    Origin Energy Ltd

    Non-assessable payment

    On 1 March 2000 shareholders in Origin Energy Ltd (formerly called Boral Ltd) received a return of capital of $3.16 for each Origin Energy share (or $1.58 for each old Boral Ltd share) held. It was applied to acquire the new Boral Ltd shares.

    The return of capital is a non-assessable payment, so shareholders who received new Boral Ltd shares should reduce the cost base and reduced cost base of their Origin Energy shares by $3.16 per share.

    PaperlinX Ltd

    Demerger

    Amcor shareholders were entitled to one PaperlinX share for every three Amcor shares they held. For each Amcor share they held, they received a return of capital of $1.22, which was applied to acquire PaperlinX shares.

    Acquisition cost of PaperlinX shares is $ 3.66 per share and acquisition date is 14 April 2000.

    Suncorp-Metway Ltd

    Exchange of Series 1 Exchanging Instalment Notes (EINs)

    Suncorp-Metway Ltd shares received in exchange for Series 1 EINs were acquired on 1 November 1999. Their acquisition cost is $ 8.20 per share

    Telstra

    Public Share Offer 1

    For the first instalment: Acquisition of shares was (and indexation available from) 15 November 1997.

    For the final instalment: Indexation applies from the date of receipt by the trust of the payment due on 17 November 1998.

    Public Share Offer 2

    For the first instalment: Date of acquisition was 22 October 1999 if the instalment receipts were purchased through the offer. No indexation applies because acquisition was after 21 September 1999.

    For the final instalment: No indexation as above.

    Last modified: 31 Aug 2010QC 16195