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Capitol Merger – CGT Roll Over Relief
Integral Diagnostics Limited (IDX) advises that on 19 February 2025 the Australian Taxation Office (ATO) published the final class ruling setting out the tax consequences for Capitol Health Ltd (Capitol) shareholders in relation to the acquisition of 100% of the shares in Capitol by IDX which was implemented on 20 December 2023 (Merger).
Click here for a copy of the class ruling. The class ruling is also available on the ATO website at: CR 2025/15 | Legal database
Click here for a copy of the Scheme Booklet relating to the Merger lodged with ASIC on 24 September 2024. A general guide to the tax implications of the Merger for Capitol shareholders is contained within Section 12 of the Scheme Booklet.
Head Office
Wurundjeri Country