Yes - if you hold both then effectively you are hedging the exchange rate also.... if you needed USD for something else. If you don't need USD for anything then there is no point because any gain in MESO is a loss on MSB and will cancel out assuming prices are matched.
If prices are not matched I believe you can change the shares over to MESO or MSB at 5:1. No idea about the process or who is eligible.
I believe if you are Aus resident, you do not pay US capital gains ( there is no such thing ) so the Aus rules would apply.
If you are a non - Aus resident in a country that doesn't have CGT, then youu pay nothing and keep the lot.
banter and General Discussion, page-113
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