There will definitely be an ATO cost base on PXA distribution. Your other query on capital loss if you sell tomorrow is not clear. If ATO says PXA cost base per Link share is $1.50 then you reduce your purchase price of LNK by $1.50. You will take a capital gain or loss on LNK based on adjusted lower cost base of your LNK shares.
What happened to LNK today's share price?, page-28
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