just to back me up,
"Rights and options you paid to acquire from a company or trust ? or that you acquired from another person
If you acquired your rights or options on or after 20 September 1985, they are treated in much the same way as any other CGT asset and are subject to CGT."
http://www.ato.gov.au/individuals/content.asp?doc=/content/36720.htm&page=1&H1
