What on earth are you talking about? A CGT event is required...

Shares, units and similar investments

Shares in a company or units in a unit trust (including a managed fund) are treated in the same way as any other asset for capital gains (CGT) tax purposes.

For an investor, CGT applies to capital gains on shares or units when a CGT event happens, such as when you sell them (unless you acquired them before CGT started on 20 September 1985). However, profits on the sale of shares made as part of a business of share trading are taxed as ordinary income rather than as capital gains.

https://www.ato.gov.au/General/Capital-gains-tax/Shares,-units-and-similar-investments