I think you misread. It's what you said but the 50% is the amount of the gain which is taxed.
The tax rate itself is tax rate your total income is at the point the shares get added on top.
That's my undrestanding. Here's a guide I found.
https://www.nab.com.au/personal/life-moments/manage-money/money-basics/capital-gains-tax
PNV - Chart, page-6551
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Last
$2.43 |
Change
0.110(4.74%) |
Mkt cap ! $1.677B | |||
| Open | High | Low | Value | Volume |
| $2.39 | $2.45 | $2.38 | $2.896M | 1.198M |
Buyers (Bids)
| No. | Vol. | Price($) |
|---|---|---|
| 1 | 3000 | $2.41 |
Sellers (Offers)
| Price($) | Vol. | No. |
|---|---|---|
| $2.43 | 9997 | 4 |
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| Last trade - 16.10pm 09/08/2024 (20 minute delay) ? |
| PNV (ASX) Chart |