$50 here we come..., page-632

I haven't deflected anything, I simply said to do further research as yours was inconclusive at best.
Your comnents are rather condescending, and has nothing to do with "special ATO tax treatment" or tax on home appreciation, but simply tax law.

I'm not concerned about what you've paid for 15 years as this isn't about your circumstances.

The manner in which gains can be calculated and paid can depend on your classification, whether it be investor or trader.
A trader may use book value at FY close to determine gains / loses.