Hello Gomine
If you take the 1.5 AGO shares for each of your GIR shares, simply divide your av GIR entry price by 1.5 to get your pro-rata AGO entry price.
Eg if you paid $1.50 for your GIR 18 months ago your entry into AGO (for capital gains purposes) would be deemed as being $1.00 and you have held them for 18 months.
Note - no capital gain event has occurred until you sell your replacement AGO shares.
