Ann: Variation of Takeover Bid - Extension of the Offer Period, page-12

Clause 8.1 of the Target Statement says:

CGT

If the Offer becomes Unconditional, CGT rollover relief will not be available if Andromeda acquires less than 80% of the Minotaur Shares under the Offer. A general overview of the tax implications of accepting the Offer for Australian resident Minotaur Shareholders is set out in section 12 of the Bidder’s Statement. Minotaur Shareholders should not rely on the taxation considerations set out in the Summary of the Offer on page 21 and section 11.4(k) of the Bidder’s Statement as being advice on their own affairs. Shareholders should consult with their own independent taxation advisers regarding the taxation implications of accepting the Offer given their particular circumstances.

We know that the Offer is now Unconditional, less than 80% of MEP's shares have been acquired by ADN and the Offer has been extended.

It doesn't say that the 80% target must be reached before the Offer becomes Unconditional - so long as 80% of the shares are acquired under the Offer, that appears to satisfy the conditions of entitlement to CGT rollover.

We will definitely hit 80%, so CGT rollover shouldn't be an issue.

All in my opinion. DYOR