hmm... interesting. I believe you are right, no CGT for option conversion, as in outside a super account, had a quick look around. Unfortunately transferring into an SMSF will trigger the CGT for me :-(. Still looking to convert my options ASAP.
($ comes in with that intention but too easily spent on downturn opportunities and as said can't part with a single AQD share. CGT can wait for another day, kick that can down the track for at least a month)
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