As said before multiple times I am not a tax expert,...

As said before multiple times I am not a tax expert, nevertheless it looks like tome that the following is to apply":

• The shares or units you acquired when you exercised the rights or options are subject to capital gains tax (CGT).
• The acquisition date of the shares or units is the date you exercised the rights or options to acquire the shares or units.
• The first element of the cost base and the reduced cost base of the shares or units is the sum of
  • the market value of the rights or options at the time you exercise them
  • the amount you pay for the shares or units when you exercise the rights or options

In other words, the value of the options at the exercise date is to be added to the cost of the shares.