bnbg and tax issues

A question for any accountant out there?

With the 10X uplift, will this count as taxable income. Can we apply the 50% capital gain discount rule to this uplift monies.

If I pay $400 and now iam getting $4400 back. Do I pay tax on $4000 or just $2000 (50% discount rule)

Also, in relation to the dividend. We will be receiving, can we apply the 50% capital gain discount rule to the dividend? I bought the notes for $2.5 each. So if I was to receive say $10 for each notes would I pay tax on $7.5 or just $3.75 (50% discount rule)