Two final notes:
1 Assuming CGT Rollover Relief, the Cost Base of the Scrip component ($0.50 for the SPR share bought for $0.58) is used for any future sales of the new RMS shares.
If the SoA is approved, the Scrip Cost Base for the 'new' RMS shares is calculated as follows:.
- 1 SPR @ $0.50/share = $0.50
- 0.6957*1 RMS shares @ ($0.50/0.6957) = $0.50
- 0.6957 RMS shares @ $0.7187 = $0.50
Any future sale of the 'new' RMS shares will use this last Cost Base.
2 My understanding is that accepting CGT Rollover Relief is 'opt in' ie you need to advise your accountant during FY26 that you wish to accept the CGT Rollover Relief.
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