Ann: MIN: Compulsory Acquisition of Norwest Energy NL Shares, page-22

FYI.

the ATO has granted Norwestshareholders who took up the Minres takeover offer, Roll over relief for fy2023.

https://www.ato.gov.au/law/view/document?src=as&pit=20230726000000&arc=false&start=1&pageSize=10&total=2&num=0&docid=CLR%2FCR202341%2FNAT%2FATO%2F00001&dc=false&stype=find&tm=and-basic-cr%202023%2F41

So my interpretation is that no capital gains applicable to your original Norwest shares until you sell the resulting Minres shares.

So if held the Norwest/Minres for more than 12 months as an investment, you get the 50% capital gainsbenefit i.e. only pay tax on 50% of the capital gain you made.

Check with your financial adviser/tax accountant to be sure.