Taxation

Income tax information for shareholders participating in the ABB/Viterra Combination

Viterra Scheme Boot Tax Update

Tax information kit on the tax implications of participating in the Viterra Proposal

Scheme Book Update - ATO tax ruling

ATO class ruling for the Viterra Proposal

Issue of ABB Shares

Original share issue 1999

• Date of Issue: 1 July 1999
• Cost Base: $1.17 per share
• B-Class Shares - Capital Gains Tax (CGT) Issues

 ABB share offer 2002 - capital raising prior to ABB listing on the ASX

• Date of issue: 10 July 2002
• Issue price: $2.60 per share

Share Purchase Plan 2003

• Date of issue: 18 July 2003
• Issue price: $3.20 per share

Issue of ABB B-Class shares to previous AusBulk and UGH shareholders (as a result of the merger)

• Date of issue: 27 September 2004
• Information for Shareholders on the Taxation Impacts of the Merger of ABB Grain Ltd, AusBulk Ltd and United Grower Holdings Ltd (including the market value of ABB Grain Ltd Shares for taxation purposes)

Share Purchase Plan 2006

• Date of issue: 28 April 2006
• Issue price: $7.61 per share