Please don't treat me as an expert.
I was just thinking of payments I receive, which are taxed from the day I get them - not back when I knew I was going to get them.
There is general Tax Departyment advice at https://www.ato.gov.au/Forms/Guide-to-capital-gains-tax-2022/?anchor=Takeovers_mergers
It contains the sentence: " Some takeover or merger arrangements involve an exchange of shares. In these cases, when you calculate your capital gain or capital loss, your capital proceeds will be the market value of the shares received in the takeover or merged company at the time of disposal of your original shares."
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