A general guide to the Australian tax implications of the demerger is contained within Section 5 of the scheme booklet. The scheme booklet was previously sent to shareholders and is available on the Wesfarmers website at www.wesfarmers.com.au.
Wesfarmers has prepared a tax information guide for Australian resident Wesfarmers shareholders. The purpose of this tax information guide is to set out how an Australian resident shareholder of Wesfarmers should allocate the capital gains tax cost base of their Wesfarmers shares between their Wesfarmers and Coles shares. This guide is available here.
The ATO has provided a tax calculator which can be found here and a copy of the ATO Class Ruling is available here.
As indicated in the scheme booklet, it is recommended that all Wesfarmers shareholders consult with a professional tax advisor regarding the taxation implications of participating in the demerger given the particular circumstances that apply to them.
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