Att ComSec Ake holders, page-142

In similar Schemes (Pendal merger with Perpetual late 2022/early 2023), the company applied for ATO ruling as stated in their Scheme booklet:

9.2 Application for Class Ruling
Pendal is in the process of applying for a class ruling from the ATO to obtain the Commissioner of Taxation’s views on specific Australian income tax implications for certain Pendal Shareholders in relation to their disposal of Pendal Shares under the Scheme (Class Ruling). The Scheme is not conditional on the receipt of the Class Ruling.

AKE management couldn't be bothered! That shows how much they care for Australian retail shareholders.