1

You exercise rights issued to you to ^* acquire the ^* shares, units or options.

The first element of your ^* cost base for the shares, units or options is the sum of:

(a) the cost base of the rights at the time of exercise; and
(b) any amount paid to exercise the rights, except to the extent that the amount is represented in the paragraph (a) amount; and
(c) all the amounts to be added under subsection (6A).

The first element of their ^* reduced cost base is worked out similarly.

2

You exercise rights you ^* acquired from another entity to acquire the ^* shares, units or options.

The first element of your ^* cost base for the shares, units or options is the sum of:

(a) the cost base of the rights at the time of exercise; and
(b) any amount paid to exercise the rights, except to the extent that the amount is represented in the paragraph (a) amount; and
(c) all the amounts to be added under subsection (6A).

The first element of their ^* reduced cost base is worked out similarly.

3

You exercise rights issued to you to ^* acquire the ^* shares, units or options, and you acquired the original shares or ^* convertible interests, or the original units or convertible interests, before 20 September 1985.

The first element of your ^* cost base for the shares, units or options is the sum of:

(a) the ^* market value of the rights when they were exercised; and
(b) any amount paid to exercise the rights, except to the extent that the amount is represented in the paragraph (a) amount; and
(c) all the amounts to be added under subsection (6A).

The first element of their ^* reduced cost base is worked out similarly.