CGT discount on shares or units acquired from exercise of rights or options
This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
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You can only use the discount method to calculate your capital gain from an asset if you own it for at least 12 months. In calculating any capital gain on shares or units you acquire from the exercise of a right or option, the 12-month period applies from the date you acquire the shares or units (not the date you acquired the right or option).
Last modified: 04 Mar 2016QC 27527