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Monster Lithium Brine Project, page-28

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    Google is your friend here..

    === Quote: ===
    You can use the discount method to calculate your capital gain if:

    * you're an individual, trust or complying super fund
    * the CGT event happened to your asset after 11.45am (by legal time in the ACT) on 21 September 1999
    * you acquired the asset at least 12 months before the CGT event
    * you did not choose to use the indexation method.
    ======

    https://www.ato.gov.au/General/Capi...ount-method-of-calculating-your-capital-gain/
 
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