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=== Quote: ===
You can use the discount method to calculate your capital gain if:
* you're an individual, trust or complying super fund
* the CGT event happened to your asset after 11.45am (by legal time in the ACT) on 21 September 1999
* you acquired the asset at least 12 months before the CGT event
* you did not choose to use the indexation method.
======
https://www.ato.gov.au/General/Capi...ount-method-of-calculating-your-capital-gain/
Monster Lithium Brine Project, page-28
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