You need to go through your broker. If you use Comsec for example, you download the"OFF MARKET TRANSFER FORM FOR NON-MARKET TRANSACTIONS". You fill in the form along with payment instruction for $54.00 broker fee. In the form you state the quantity, stock code and the transaction price. My understanding is that the tax office will accept anything between 80-120% of the last trades price as a reasonable value.
ARI Price at posting:
2.2¢ Sentiment: Hold Disclosure: Held