off market transfer

Guys,

I have a question.

I want to buy some APG for my sister. She doesn't yet have a Comsec account. I do, and I would hate her to miss out on getting set in case the shares go up prior to her being able to arrange an account.

If I bought her shares on my account, how would I go about arranging an off market transfer, and what would the implication be regarding the share price?

When the transfer took place into her name, how do you work out what the share price is? Is it at what I bought them at (hence no CGT for me), or would it be the current market price?

Thanks in advance for your help.