You have said your brother would be buying BAU for long term investment. Assuming your brother is not a tax resident of Australia and he and you don't own more than 10% of BAU's issued capital then there would not be any tax in Australia on sale of the shares/options as non-residents are not subject to capital gains tax on listed securities. However, you should do your own research on whether he will be taxed in Germany (assuming he is tax resident in Germany).
If he buys the shares as a trader the situation MAY be different (but unlikely).
BAU Price at posting:
0.0¢ Sentiment: LT Buy Disclosure: Held
