5GN happened, page-41

Unfortunately for reasons best known to the tax office you can't roll over losses on a takeover. A capital gain/loss event is considered to have occurred when WCG took over 5GN. If you paid less than 92 cents per share then you can elect to roll over your capital gains and your WCG shares would retain the same cost base. If you paid more for 5GN shares than the consideration received then you should include a loss in your tax return for FY22. Your new WCG shares will then take on the new cost base. At the moment it looks like it is 46c per share.