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Summary

On 16 February 2026, Qube Holdings Limited (ASX: QUB) announced a binding Scheme Implementation Deed with Rubik Australia Pty Limited, an acquisition vehicle for a consortium led by Macquarie Asset Management (MAM), together with UniSuper, Pontegadea Shareholdings Luxembourg S.à r.l., and other co-investors. QUB shareholders voted in favour of the scheme, the Supreme Court approved it, and the acquisition completed with implementation on 14 August 2026.

• Announcement date: 16 February 2026
• Scheme meeting / shareholder vote: 16 June 2026
• Scheme effective date: 8 July 2026 — QUB shares suspended from trading from close of trading that day
• Special Dividend: a fully franked special dividend of $0.3465 per share, record date 14 July 2026, paid 23 July 2026
• Scheme implementation date: 14 August 2026
• QUB removed from the ASX Official List: close of trading 17 August 2026

Under the scheme, QUB shareholders received total consideration of $5.20 cash per QUB share, less the amount of the Interim Dividend ($0.0535 per share, paid 9 April 2026) and the Special Dividend ($0.3465 per share, paid 23 July 2026) that had already been paid to them. UniSuper's existing stake was instead rolled into shares of the acquisition vehicle rather than being cashed out — this does not apply to most Sharesight users.

Because this is an all-cash takeover, QUB shareholders do not receive a replacement holding. The Special Dividend is recorded in Sharesight as an ordinary dividend (this happens automatically), and the remaining scheme consideration is recorded as a sell trade that closes out the QUB holding entirely.

Tax implications

Capital Gains

This takeover is a taxable event — the disposal of your QUB shares for cash is a CGT event. Because you received cash rather than shares in the acquirer, scrip for scrip rollover relief does not apply to this transaction.

The Interim Dividend and Special Dividend are assessable as fully franked dividend income (with attached franking credits) in the year they were paid, separately from your capital gain or loss on the shares themselves. The remaining cash amount (the sell trade price below) represents the capital proceeds for calculating your capital gain or loss on the QUB shares.

To work out your net capital gain or net capital loss for the year, you must take into account:

• any other capital gains or capital losses you make in the relevant income year from other transactions
• any net capital losses carried forwards from earlier income years
• whether you can apply the CGT discount to any part of your net capital gain.

How to handle this in Sharesight

The Special Dividend of $0.3465 per share is automatically recorded on Sharesight as a dividend payment, so no action is required for that component. You only need to record the remaining scheme consideration as a sell trade to close off the holding.

1 – On the Overview page, select QUB.ASX

2 - Select Enter a new trade or adjustment

3 - Trade type: Sell

4 - Quantity: your full remaining QUB holding, to close off the position

5 - Price: $4.8535 per share ($5.20 total consideration less the $0.3465 Special Dividend already recorded separately)

6 - Trade date: 14 August 2026 (the scheme implementation date)

7 - Select Save trade

This closes out your QUB holding, with the Special Dividend recorded as dividend income and the remaining $4.8535 per share recorded as capital proceeds for CGT purposes.

The guide above is a suggestion on how to handle the corporate action in Sharesight and is not financial or tax advice. We advise you to consult your financial advisor or broker. We also encourage you to review the official documents for full details.