EXR Trading 2021, page-1871

A NZ resident's position might be be that EXR was bought as a long-term investment in a company that eventually would be profitable and dividend paying from the sale of its gas. If the investor happens to prematurely become a forced and 'unwilling' seller because an unexpected takeover of the company is made before that investor's long-term goal is reached, then any profit should not be taxable as their investment aim was to hold for longer, but they were not permitted to achieve their aim. In other words they did not choose to sell to take a (short-term) profit, they were forced sellers. That would be my opinion.......but I'm not an accountant do don't take this as advice