"merged entity will have a primary listing on the NYSE (with Arcadium Shares expected to trade on the NYSE) and a Foreign Exempt Listing on ASX (with Arcadium CDIs expected to trade on ASX)."
If I remember right ATO has special exemption for takeovers etc. That if you didnt sell your shares but were mearly transfered to new co. Your exempt. (IMO could be wrong. Await experts)
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New Co Tax implications and Roll-over relief., page-6
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