Merger: Yes or No, page-319

You have a choice, just like Canadians.
For you, the primary default is to issue CDIs, which are “only” traded on the ASX or you choose a stock that is traded on the NYSE.
For the Candidates it is the other way around, they receive a share on the NYSE, but can opt for a CDI, which in turn is only traded on the ASX.

I cannot say to what extent the CDI on the ASX differs from a share on the NYSE for tax purposes.

The reference to the illegitimate shareholders (depending on the country of origin) isa legal matter that "does not" relate to the shareholder's country of origin, but rather to the depository or custodian of the shares and its registered office.

Example :
In Germany, the shares are usually held by the depository "Clearstream Luxembourg", which buys the shares directly on the ASX (CSD link to Clearstream Australia), so our shares in Germany are exchanged for shares on the NYSE.