If you bought the bond when it was issued at its original issue price and hold it until maturity, you generally will not recognize a capital gain (or loss). (fidelity.com)
If you sell for less than the adjusted issue price you will have a capital loss, which can be utilized to reduce your overall tax bill. (investopedia.com)
In addition, a further $ 1.3 million has been raised through a placement at the same issue price, bringing total funds raised before costs to $ 13 million. (businessnews.com.au)