Flowchart 1

Treatment of bonus shares issued on or after 20 September 1985

Flowchart 2

Treatment of bonus units issued on or after 20 September 1985

Flowchart 3

Treatment of rights or options to acquire shares or units issued directly to you from a company or trust for no payment (but not under an employee share scheme)

Flowchart 4

Treatment of rights or options (to acquire shares or units) that you paid to acquire from a company or trust – or that you acquired from another person (but not under an employee share scheme).