News: DBI Dalrymple Bay Infrastructure Ltd Says FY Revenue From Ordinary Activities Up 4.5% To..., page-9

Thanks for that, confirms what I said above is the correct treatment if you elect to value the cost of your loan note at face value.

Securityholders who acquire their DBI Stapled Securities on-market are required to work out the acquisition cost of their Loan Notes and the cost base of their Shares separately for Australian income tax purposes.

Whilst it is for Securityholders to decide how to split the purchase price of their DBI Stapled Securities, Securityholders who acquired DBI Stapled Securities post IPO (i.e. on-market) may wish to allocate their purchase price as follows:

Loan Note Share
The face value of the Loan Notes owed to the holder at the time of acquisition
Remainder of the purchase price after allocation of the Loan Note

Face value of loan notes listed here, not sure why my calc was so far off.
https://investors.dbinfrastructure.com.au/investor-centre/?page=distributions
Currently 53.803c
Mar-24 52.0929c