no
there is no cgt when you pay the 1.2c to exercise the option. Only when you sell the shares you obtain by exercising the option (your cost base is the sum of what you originally paid for the option plus the 1.2c strike price & the purchase date is the date you exercised to option - not the day you bought the original option)
google “is cgt payable on the exercise of an option) go to the ato web site. I think it may be QC64895
Enova Mining - Charting/TA Thead - 3c target then 6.3c, page-612
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