(1) This section applies if:
(a) you acquire a beneficial interest in a right; and
(b) the right later becomes a right to acquire a beneficial interest in a * share.
Example 1: You acquire a right to acquire, at a future time:
(a) shares with a specified total value, rather than a specified number of shares; or
(b) an indeterminate number of shares.
Example 2: You acquire a right under which the provider must provide you with either ESS interests or cash, whichever the provider chooses.
(2) This Division applies as if the right had always been a right to acquire the beneficial interest in the * share.
Guide to Part 2-42