Sonny and Terry Magee married on the 18th of September 1985. On 25th of July 1993 Sonny purchased 15,000 NAB shares. On the 23rd of September of the current year, Sonny and Terry were divorced and, under a court order, Sonny disposed of his 15,000 NAB shares to Terry. As a result:

(a) Sonny is liable for any capital gains tax at the time of the disposal to

Terry.

(b) Sonny is liable for any capital gains tax at the time of any subsequent

disposal by Terry.

(c) Terry is liable for any capital gains tax at the time of the disposal by

Sonny.

(d) Terry is liable for any capital gains tax at the time she disposes of the

shares.