• Section 4: Cost base of your Viterra CDIs

    In this section, you work out the cost base of your new Viterra CDIs. If you chose the maximum cash option, skip this section and section 3.

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

    Column 11: Acquisition date

    The acquisition date for your Viterra CDIs is 23 September 2009, the implementation date of the acquisition. We have filled in this column for you.

    Column 12: Number of Viterra CDIs received

    Check the holding statement you received from Viterra and enter the total number of CDIs you received in the total box at the bottom of column 12.

    Use the following table to work out the number of Viterra CDI 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 cash

    None

    Maximum scrip

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


    Attention

    Remember, even though you chose maximum scrip, you received Viterra CDI for only 56.33% of your ABB Grain shares because of the scale back.

    End of attention

    Round each answer to a full number and enter the results in column 12.

    Add up the figures in column 12 and compare your answer to the number of CDIs you entered 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 12 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 13: Cost base of Viterra CDIs received

    The cost base of your Viterra CDIs is the market value of those CDIs when you received them, which was $10.70. Work out the cost base for each of your parcels of Viterra CDIs:

    column 12 (number of CDIs received) x $10.70

    Enter the results into column 13.

    You have finished the worksheet

    Attention

    Record keeping

    Keep this worksheet with your CGT records.

    End of attention
      Last modified: 21 Mar 2013QC 27250