The $2.65 payment is NOT income, holders would ordinarily reduce the cost base of the shares they bought for CGT purposes, to be applied when you sell the shares. For,example, if you bought your shares for $3.00, then your new cost base would be 35 cents. Selling the shares now at around $3.60 would give you a capital gain of around $3.25
This is NOT financial advice, just my own reading of the applicable tax ruling, you need to seek your own independent tax advice and make your own decisions
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