Tax situation possibly affecting current price

Interesting article in todays Fin Review. The VRT price is now less the 12c divi which signed off as record date last week, but the article was talking about how the tax man would assess this and how they see the divi up of proceeds to owners by way of not just 100% cash but at a cash back, special divi, franking and proportion of proceeds which will need to first be assessed by the ATO as to what may be considered necessary to pay a capital gains tax portion of. This would be decided after the vote which I'm assuming will pass. It said in a worst case scenario on tax being necessary it would reduce the value return to about $7.50 - $7.80 or some such. I don't completely understand it but those who do might do the sums and bail early, hence the lower price just now. Can anyone add something to this?