For more information on the restructure, see Class Ruling CR 2010/77 Income Tax: capital gains tax: Westfield Group - creating a new stapled security
For more information on stapled securities, see Stapled securities and capital gains tax.
For more information about cost base and capital gains tax, refer to Capital gains tax - home.
For help applying this information to your own situation, you may seek advice from a recognised tax adviser or phone us on 13 28 61.