Ann: Change in substantial holding from MIN, page-91

cas48 You are correct - they are two separate events.

Assuming MIN do not get 80%.
If people have accepted the MIN offer, that creates a taxable event (either CGT or normal income/loss).
When they sell their MIN shares that creates another, separate, taxable event.
If they sell their MIN shares with 12 months, the sale will be assessed as normal income. They will not be eligible for CGT.

With an individual ITR, you have to lodge it in November normally.
However, if you go to a tax agent and they should be able to put you on their lodgment program and extend the lodgment date up to April 2024.
You will then receive an assessment, normally a few weeks.
From this date you normally have a month to pay, I think.
This should give people time to reach the 12 months for CGT purposes on the sale of their MIN.

Not advice - go see a professional. DYOR