Look up the ATO rules for a Partial Scrip/Cash takeover and/or talk to your accountant.
Just hypothesising 2 Benefits of accepting could be (Do Your Own Research):
* CGT Rollover relief if you intend on continuing to hold as OZL.
* If you had any AVB parcel's that are currently short-term gains <12months, you could choose to opt-in to the offer for those parcels and hold them beyond the 12month term (credit for time held as AVB) in order to get some CGT relief.
