The ATO states that a "Rollover is only available if the...

The ATO states that a "Rollover is only available if the exchange is a consequence of an arrangement that results in the acquiring entity (or the wholly owned group of which it is a member) becoming the owner of 80% or more of the original company or trust."

As both OUM and MLM own over 20% each, it is impossible for one or the other to own the required 80%. So no one will be eligible for Rollover relief?