If you bought the original shares for more than 18c then your cost base for the new shares is simply 5.29*original price. There is no cap gains tax to be paid until you sell.
If you bought the shares for less than 18c then the situation is more complicated. Your cost base for the new shares becomes 5.29*18 (ie 95.2 cents) However you are now also liable for the cap gain between original purchase price (5 cents in you case) and 18 cents (ie a cap gain of 13c in your case). This has to be included in the 11/12 tax return. This arose due to the way the whole lot was restructured.
CRF Price at posting:
$1.96 Sentiment: Hold Disclosure: Held