Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 139DSH

                   The cessation time for a stapled security or right to acquire a stapled security is the earlier of:

                     (a)  the time when any of the interests forming the stapled security cease to be stapled together; and

                     (b)  the time when the stapled security ceases to be listed for quotation in the official list of ASX Limited;

if that time is earlier than:

                     (c)  in the case of a stapled security where subsection 139CA(1) does not apply--the earliest time when an event described in any of paragraphs 139CA(2)(a) to (d) happens; and

                     (d)  in the case of a right to acquire a stapled security--the earliest time when an event described in any of paragraphs 139CB(1)(a) to (e) happens.

Note:          The times mentioned in paragraphs (a) and (b) are additional to the times mentioned in subsections 139CA(2) and 139CB(1). The actual cessation time is the time that is the earliest, unless subsection 139CA(1) applies (when the cessation time is the time of acquisition).